Card printing HSN Code

Understanding the HSN Code for Card Printing

In the world of Goods and Services Tax (GST) in India, the Harmonized System of Nomenclature (HSN) code is crucial for correctly classifying products and services. When it comes to “card printing,” the HSN code primarily depends on the type of card being printed and the materials used.

Classifying Paper and Paperboard for Card Printing

When you engage in card printing, the core material is often paper or paperboard. These materials, particularly those “Of A Kind Used For Writing, Printing Or Other Graphic Purposes,” fall under Chapter 48 of the HSN. This chapter broadly covers paper and paperboard products.

For card printing, several specific HSN codes within Chapter 48 are relevant. These codes describe uncoated paper and paperboard, often supplied in rolls or sheets, which are then used for printing. You’ll find a series of HSN codes such as:

• 48026230
• 48025640
• 48023000
• 48026240
• 48021
• 48025570
• 48025710
• 48026130
• 48026920
• 48025830
• 48026290
• 48025440
• 48025650
• 48025750
• 48025560
• 48025610
• 48026140
• 48026210
• 48026190
• 48025530

All these HSN codes, pertaining to the raw paper and paperboard used for printing, are subject to a 12% GST rate. This rate became effective from July 1, 2017. It’s important to note that these codes relate to the material itself, not necessarily the printing service. However, understanding the material’s classification is key to understanding the overall service.

Understanding the GST on Printing Services

While the data provided focuses on the HSN for the material used in card printing, it’s crucial to remember that the service of printing also attracts GST. Generally, printing services are classified under Chapter 99 of the HSN, specifically under services. The exact HSN for the printing service itself would depend on the nature of the printing, but typically falls under job work or other printing services. Often, if the paper constitutes the primary value and the printing is a minor part, the HSN of the paper might be considered. However, for a dedicated printing service where the customer provides the design and the printer provides the paper and the printing, it is considered a service. In such cases, the GST rate for printing services is generally 18%. Since the provided data only gives information about the paper, we will focus on that aspect.