SAC codes
SAC code for printing: 998912
Printing someone else's content can be a service or a sale of goods, depending on who owns the content and the paper. Here is the code, the rate and the test.
In short
Printing services are billed under SAC 998912, usually at 18% GST. In SimpleERP the printing job is a service with its code and rate, while printed goods you sell from stock keep their HSN code.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
SAC 998912 at a glance
| Item | Value |
|---|---|
| 6-digit SAC | 998912: Printing and reproduction services of recorded media, on a fee or contract basis |
| 4-digit group | 9989 |
| Chapter 99 heading | Other manufacturing services; publishing, printing and reproduction services |
| Usual GST rate | 18% for most printing; lower notified rates for some printed matter |
| Reverse charge | Forward charge for most suppliers. |
| Exemption | No common exemption, as notified. |
| Who typically bills it | Offset and digital printers, label printers, print brokers |
Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .
Which SAC code goes on a printing invoice?
The usual SAC code for printing is 998912: printing and reproduction services of recorded media, on a fee or contract basis. It sits in group 9989, other manufacturing services; publishing, printing and reproduction services, under chapter 99, the chapter that holds every service code in the GST classification. When the customer gives you the content and you print it to order, the job is usually a printing service. Printed goods you design and sell, like calendars or diaries, are goods with an HSN code.
What GST rate applies to printing?
Printing services are usually charged at 18% GST. Printing of books, newspapers and some other printed matter has carried lower notified rates. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- Where the customer owns the content and you supply the paper, CBIC has treated the job as a printing service; the rate depends on the item; check
- Printing on the customer's own paper or sheets is job work, which can carry a different rate
- Your own printed products sold from stock are goods under chapter 48 or 49
A printing invoice line in SimpleERP
Kumaran Offset Printers prints 2,000 product catalogues for Lakshmi Steel Furnitures from artwork Lakshmi supplies and bills ₹48,000. The line carries SAC 998912 at 18%, so the invoice shows CGST ₹4,320 and SGST ₹4,320.
- SAC 998912 sits on the line from the saved service, so nobody types it per invoice
- Place of supply picks CGST and SGST for a client in your state, or IGST for one in another
- The HSN/SAC summary groups every line by code, ready for the GSTR-1 HSN table
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
When is reverse charge or an exemption involved?
Printing services are under forward charge, as notified: the printer charges GST. There is no [reverse charge](/glossary/reverse-charge-mechanism) entry for them, and no general exemption.
- Printing of newspapers, books and journals has had its own lower rate entries, as notified; check
- Advertisements you print for a client may be billed by an agency under heading 9983
- Design fees billed separately take a design code, such as 998391
FAQ
Questions, answered
Is SAC mandatory on my printing invoice?
Yes, on B2B invoices: four digits (9989) up to ₹5 crore turnover and six digits above it. A printer who also sells stationery from stock prints SAC on service lines and HSN on goods lines.
Can I use 9989 instead of 998912?
Up to ₹5 crore turnover, 9989 is enough on B2B invoices. Above it, use 998912. Heading 9989 also covers publishing and materials recovery, so the six digits make the line clearer.
Does reverse charge apply to printing?
No. Printing is under forward charge, as notified, so your invoice carries the GST. Reverse charge applies to notified services such as goods transport by a GTA, which a printer may receive when sending stock out.
What if my client is in another state?
For a registered client, the place of supply of a printing service is the client's location, so an out-of-state publisher pays IGST. SimpleERP reads the client's GSTIN and picks the split.
Related
Keep reading
GST billing for printing presses
Printed goods and printing services on one GST invoice, each line with its own HSN or SAC code.
Read moreGST invoice for services
A GST invoice format for services, with SAC codes and no stock columns, as a free Excel, Word and PDF download.
Read moreSAC code
The code that classifies services for GST, as HSN codes do for goods.
Read more
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