SAC code for Printing Services — 998912 · GST 18%
Printing Services is billed under SAC 998912, the code for printing and reproduction services of recorded media, on a fee or contract basis. Under GST 2.0 the rate is 18%.
Also called: job printing, offset printing, digital printing, print job
GST on printing services
- GST rate
- 18%
- Within your state
- CGST 9% + SGST/UTGST 9%
- To another state
- IGST 18%
Example invoice line
Selling to another state: IGST 18% (₹432.00) replaces CGST and SGST.
What SAC 998912 covers
Printing and reproduction services of recorded media, on a fee or contract basis
Job printing for a customer: visiting cards, brochures, flyers, banners, wedding cards and similar work printed to the customer's content.
Where the customer supplies the content and you print it (brochures, pamphlets, cards), printing is the main supply and SAC 998912 applies. Printed stationery sold as goods, such as printed envelopes or boxes, takes the goods HSN in chapter 48 or 49 instead (CBIC Circular 11/11/2017-GST).
Also under 998912: Visiting Card Printing, Flex Banner Printing, Brochure Printing, Wedding Card Printing
Questions about printing services
What is the SAC code for printing services?
Printing Services is classified under SAC 998912: Printing and reproduction services of recorded media, on a fee or contract basis.
What is the GST rate on printing services?
18% under GST 2.0, in force since 22 September 2025. Within your state that is 9% CGST plus 9% SGST (or UTGST); to a buyer in another state it is 18% IGST.
Is printing services ever taxed differently?
Where the customer supplies the content and you print it (brochures, pamphlets, cards), printing is the main supply and SAC 998912 applies. Printed stationery sold as goods, such as printed envelopes or boxes, takes the goods HSN in chapter 48 or 49 instead (CBIC Circular 11/11/2017-GST).
How many digits of the SAC code go on the invoice?
If your aggregate turnover in the previous financial year was up to ₹5 crore, print at least 4 digits (9989) on B2B tax invoices; on B2C invoices it is optional. Above ₹5 crore, print 6 digits (998912) on every invoice.
Related SAC codes
Bill with the right HSN automatically — start free
Save printing services once with SAC 998912 and its rate, and InDhanPay Books puts the right code and the CGST/SGST or IGST split on every bill after that.
See also: billing software for print shops and presses.