Manufacturing

GST invoice format for a printing press

A printing press invoice must show what was actually printed, because the rate depends on the product. Brochures and leaflets under HSN 4901 are taxed at 5%, commercial catalogues, posters and trade advertising matter under 4911 at 18%, and printed cartons under 4819 10 or 4819 20 at 5%. The bill should also record the job number, size, paper or board GSM, colours, finish, and who supplied the paper, since that decides whether the job is a sale of printed goods or a printing service.

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Sample printing press invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Product brochure A4, 8 pages, 4-colour on 130 GSM art paper	4901	5000 NOS	9.20	46,000.00	5%
Trade product catalogue A4, 48 pages, perfect bound	4911	1000 NOS	86.00	86,000.00	18%
Promotional poster 18x23 in, 4-colour, 170 GSM	4911	2000 NOS	11.50	23,000.00	18%
Printed folding carton, 300 GSM duplex board, 4-colour	4819	10000 NOS	4.40	44,000.00	5%
Single-sheet leaflet A5, 2-colour, 90 GSM	4901	10000 NOS	0.85	8,500.00	5%
Taxable value				₹2,07,500.00
GST (CGST + SGST, or IGST if inter-state)				₹24,545.00
Invoice total				₹2,32,045.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a printing press invoice needs

Job number and proof approval date: Every print job has an approved proof. Quoting the job number and approval date links the invoice to what the client signed off, which resolves most disputes over colour and content.
Finished size and pages: State finished size such as A4 or 23x36 and the number of pages or panels. Printing prices change sharply with size and page count, so the invoice should show what drove the price.
Paper or board specification: Mention the stock, such as 130 GSM art paper or 300 GSM duplex board. The buyer can check that the specified material was used, and it supports the classification of cartons versus leaflets.
Colours and finish: Record four-colour, two-colour or single colour, plus lamination, UV or foiling. Finishing is often a separate cost and should be visible on the bill.
Paper supplied by: Say whether paper was the press's own or supplied by the customer. If the customer owns the paper, the press is usually providing a printing service on the customer's goods, not selling printed matter.
Delivery quantity and overs: Printing runs often produce overs or unders. Show ordered and delivered quantity so the buyer pays for what was actually received.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a printing press

Brochures versus commercial catalogues

Notification 9/2025-Central Tax (Rate) lists brochures, leaflets and similar printed matter under heading 4901 at 5%, while heading 4911 covers other printed matter, including trade advertising material, commercial catalogues, printed posters and printed inlay cards, at 18%. The distinction affects many jobs: an information leaflet may be 5%, while a product catalogue meant to sell goods is named under 4911. Describe each job precisely and avoid generic lines like 'printing work'.

Goods or service: who owns the paper

When the press uses its own paper and delivers finished printed goods, it is usually a supply of goods classified by the printed product. When the client supplies the paper and the press only prints the content, the job is usually a printing service under heading 9989. The CBIC has clarified this distinction for printed products in circulars, and the invoice should make the paper ownership clear so the right rate is applied.

Printed cartons and packaging

Cartons, boxes and cases of corrugated or non-corrugated paper or paperboard under 4819 10 and 4819 20 are in the 5% schedule after 22 September 2025, while other goods of 4819, such as paper bags, remain at 18%. A press that also prints and converts packaging should keep carton lines separate from other printed paper products on the same invoice.

Advances and approvals

Large jobs are often part-paid before printing. An advance for a supply of goods does not trigger GST on receipt, but an advance for a printing service does, so issue a receipt voucher when the job is a service. When the final invoice is raised, adjust the advance and show the adjustment clearly so the client's accounts match.

Common billing mistakes

Billing everything as 'printing charges' under one line, so brochures at 5% and catalogues at 18% are taxed at the same rate.
Ignoring who supplied the paper, which decides whether the job is a sale of printed goods or a printing service.
Charging 18% on corrugated or duplex cartons by habit when the rate from 22 September 2025 is 5%.
Not recording overs and unders, so the invoice quantity differs from what the client received and paid for.

Printing press GST invoice: FAQ

What is the GST rate on printed brochures?

Brochures, leaflets and similar printed matter under heading 4901 are taxed at 5% under Notification 9/2025-Central Tax (Rate). Commercial catalogues, trade advertising material and posters fall under heading 4911 at 18%.

Is printing a service or a sale of goods under GST?

It depends on who supplies the main inputs. If the press uses its own paper and delivers a finished product, it is generally a supply of goods. If the client supplies paper and the press only prints, it is generally a printing service. Make the arrangement clear on the invoice.

Can a printing press charge design fees on the same invoice?

Yes, but list design or pre-press work as its own line with a service code, because design is a service distinct from the printed goods. Keep the printed items on their own lines with their HSN.

Do I need an e-way bill for delivering printed material?

If the consignment value exceeds ₹50,000, an e-way bill is generally needed. Large catalogue or packaging runs often cross the limit, so have the vehicle details ready before dispatch.

How should plate and die charges be shown?

Plates, dies and blocks made for a job are part of the cost of producing the printed goods. Show them as a separate line so the client sees the one-time cost, and tax them in line with the printed product they relate to. If the client later reorders, the invoice should make clear that no plate charge is being repeated.

Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services

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