In re Rashmiben Sanjaykumar Hemani (trade name: Galaxe Prints) ( GST AAR Gujarat)
Date: August 3, 2026
Subject Matter
Offset Printing on Kraft and Duplex Paper Attracts 18% GST as Job Work Services
Summary
The Authority for Advance Ruling held that job work services for offset printing on Kraft Paper and Duplex Paper are subject to an 18% GST rate . This is because the services constitute a composite supply where offset printing is the principal supply…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT 1. M/s. Rashmiben Sanjaykumar Hemani (trade name: Galaxe Prints) located at 2 nd Phase, Plot No.196/4, Navkar Enterprise, Ground Floor, Nr. Vapi Paper Mill, GIDC, Vapi, 396195 (hereinafter referred to as the applicant) is registered with the GST Department having GSTIN No. 24AAQPH3067C2ZW. The applicant is engaged in providing offset…