CGST rate on other manufacturing, publishing, printing and reproduction, material recovery services [Heading 9989]

27 - Heading 9989

Description of Service (3)	Rate % (4)	Condition (5)
[1][(i)**	*	*]
[2][Other manufacturing services; publishing, printing and reproduction services; material recovery services	9	-]

[1] Omitted by Notification No. 06/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier

2) Substituted by Notification No. 31/2017-Central Tax (Rate) dt 13-10-2017 as

[(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract CGST @ 6 percent or 2.5 percent or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.

1) Inserted by Notification No. 20/2017-Central Tax (Rate) dt 22-08-2017 as

(i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.

[2] Substituted by Notification No. 06/2021-Central Tax (Rate) dt. 30-09-2021 wef 01-10-2021. Earlier

2) Substituted by Notification No. 20/2017-Central Tax (Rate) dt 22-08-2017 as

(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.

1) Inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as

Other manufacturing services; publishing, printing and reproduction services; materials recovery services.

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CGST Rate on supply of services [Section 9(1) of CGST Act]

CGST rate on other manufacturing, publishing, printing and reproduction, material recovery services [Heading 9989]