Government has clarified that supply of books, pamphlets, envelopes etc. printed with logo, design, name or other contents supplied by the recipient of such printed goods, are composite supplies. In the case of printing of books, where only content is supplied by the publisher while the physical inputs including paper used for printing belong to the printer, supply of printing is the principal supply & would constitute supply of service.

Clarification on taxability of printing contract Circular No. 11/11/2017-GST