Certificate Printing HSN Code

Issuing certificates is a common practice across various sectors, from educational institutions to professional bodies and businesses. When it comes to the Goods and Services Tax (GST) in India, understanding the correct HSN (Harmonized System of Nomenclature) code for certificate printing is crucial for compliance. It’s not just about the final printed product but also the machinery, paper, and ink involved in the process.

Certificate Printing HSN Codes

Certificate printing, depending on the specific nature of the service or product, can fall under different HSN categories. We primarily look at services related to printing, the printed matter itself, and the raw materials and machinery used in the process.

GST Implications on Certificate Printing

The GST rates for certificate printing and related items vary. It’s important to differentiate between printing services, the printed certificates as goods, and the components used for printing.

Printing Services for Certificates

When a service provider prints certificates for a client, this generally falls under “services” as classified by a Services Accounting Code (SAC).

• 9989: Other Manufacturing Services; Publishing, Printing And Reproduction Services; Materials Recovery Services
  • This broad service code includes various printing and reproduction services.
  • GST Rate: 18%
• Note on Exemptions: Services related to the conduct of examinations, including the printing of pre-examination items (like question papers) and post-examination items (like marks cards and certificates) for educational institutions, can be exempt from GST under specific notifications (e.g., Notification No. 12/2017-CGST(Rate)). This is a significant exemption for educational bodies.

Printed Certificates as Goods

If certificates are considered as “printed matter” sold as goods, they would generally fall under Chapter 49.

• 4911: Other printed matter, including printed pictures and photographs
  • 49119990: Printed Matter, N.E.S. : Other
    • This is a general HSN code for printed matter not elsewhere specified. Certificates could potentially fall here.
    • GST Rate: 12%
• 4907: Banknotes, cheque forms, and stamp-impressed paper; stock, share, or bond certificates, along with similar documents of title; unused postage, revenue, or comparable stamps…
  • 49070090: This specific heading covers “stock, share, or bond certificates, along with similar documents of title.”
    • GST Rate: 12%

Printing Machinery and Equipment

The machinery used for printing certificates falls under its own HSN codes.

• 8443: Printing Machinery Used For Printing By Means Of The Printing Type, Blocks, Plates, Cylinders And Other Printing Components of Heading 8442; Ink-Jet Printing Machines, Other Than Those of Heading 8471; Machines For Uses Ancillary To Printing; Other Printers, Copying Machines And Facsimile Machines, Whether Or Not Combined; Parts And Accessories Thereof.
  • 84435910: Other Printing Machinery.
    • GST Rate: 18%
  • 84436090: Machines for uses ancillary to printing, other.
    • GST Rate: 18%
  • 84439920, 84439990, 84439951: Various parts and accessories of printing machinery.
    • GST Rate: 18%
• 8442: Machinery, Apparatus And Equipment (Other Than The Machine Tools Of Headings 8456 To 8465) For Preparing Or Making Plates, Printing Components; Plates, Cylinders And Other Printing Components; Plates, Cylinders And Lithographic Stones, Prepared For Printing Purposes (For Example, By Planing, Graining Or Polishing).
  • 84425050: Plates, Cylinders and Lithographic Stones prepared for printing purposes.
    • GST Rate: 18%
  • 84424000: Parts (of machinery, apparatus and equipment for preparing or making plates, printing components).
    • GST Rate: 18%

Paper for Printing Certificates

The paper used to print certificates also has its own HSN classification.

• 4802: Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes…
  • 48026230, 48025640, 48023000, 48026240, 4802, 48025570, 48025710, 48026130, 48026920, 48025830: Various types of uncoated paper and paperboard used for printing.
    • GST Rate: 12%

Printing Ink

The ink used for printing certificates is classified under its specific HSN code.

• 3215: Printing Ink, Writing Or Drawing Ink And Other Inks, Whether Or Not Concentrated Or Solid
  • 32151130: Printing Ink: Black: Rotary Ink
    • GST Rate: 18% (Note: Recent changes might have reduced this to 12% for printing inks generally, verify latest notifications)
  • 32159010: Other: Fountain Pen Ink
    • GST Rate: 18% (Again, check for recent changes to 12% for general printing/writing inks)