546

Heading 9989

Other manufacturing services; publishing, printing and reproduction services; materials recovery services

547

Group 99891

Publishing, printing and reproduction services

548

998911

Publishing, on a fee or contract basis

549

998912

Printing and reproduction services of recorded media, on a fee or contract basis

27. Heading 9989

(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract CGST @'' 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.]

6

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(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services.other than (i) above.