- The job-work process is treated as a composite supply, with offset printing as the principal supply and the other activities treated as ancillary.
- The concessional printing job-work entry for Chapters 48 and 49 applies only if the printed goods are taxed at 2.5% or nil.
- Since kraft paper and duplex paper attract 18% GST, the concessional entry does not apply.
- Therefore, the residuary job-work entry applies, and the supply is taxable at 18% GST.
Source: taxtmi.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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