Kerala HC Rules Digital Printing Attracts 18% GST as a Service

The Kerala High Court ruled that printing digital images or letters on paper constitutes a service, which attracts an 18% GST rate, not 12%.

The Court found that the activity is a composite supply involving both goods (ink and paper) and services (printing digital content).

The predominant element is the printing service, classifiable under SAC 998386 for photographic and videographic processing.

Dismissing the plea for a 12% GST, the Court confirmed that printing from digital media constitutes a taxable service at 18%.

[M/s Stark Photo Book v The Assistant Commissioner]