GST for College Street Publishers, Printers and Booksellers: Exempt Books, Notebooks, Printing Job Work and Author Royalty
Printed books, including textbooks, novels and children’s picture books, are exempt from GST, and so are newspapers. After the rate changes of September 2025, exercise books, notebooks and graph books moved to nil as well. A publisher or bookseller dealing only in exempt books does not need GST registration, but gets no input tax credit on paper, printing or rent. Printers, on the other hand, charge GST: printing of books on paper supplied by the publisher is job work at a low rate, while printing of posters, brochures and packaging is taxed at 18%. Royalty paid to authors may fall under reverse charge.
GST rates in the book trade
| Item | GST |
|---|---|
| Printed books, including Braille, children’s books | Exempt |
| Newspapers and periodicals | Exempt |
| Exercise books, notebooks, graph books | Nil after September 2025 |
| Maps, atlases and globes | Check the current entry; several were reduced in 2025 |
| Printing of books on publisher’s paper (job work) | 5% |
| Commercial printing (brochures, posters, calendars, packaging) | 18% |
| Royalty to an author for copyright in a literary work | Taxable; payable by the publisher under reverse charge unless the author is registered and opts to charge it |
| E-books sold online | Taxable as an electronic service; check the current rate |
Do publishers and booksellers need GST registration?
A business supplying only exempt goods does not need registration. Once a bookseller also sells taxable items such as stationery (pens, files), gifts or e-books above ₹40 lakh (goods) or ₹20 lakh (services) in total turnover, registration is required. Most College Street shops that mix books and stationery should check their turnover.
Input tax credit
Exempt suppliers cannot claim credit, so GST on paper, printing, rent and transport becomes a cost. A publisher that also supplies taxable services (such as printing for others or advertising in its periodicals) can claim credit only in proportion to taxable supplies.
Author royalty and reverse charge
When an author (an individual) assigns or licenses copyright in a literary work to a publisher, the publisher pays GST under reverse charge. A registered author can opt to charge GST directly by declaring so. Publishers must therefore register even if they sell only exempt books, if they are liable to pay GST under reverse charge.
Income tax points
- Authors can deduct a portion of royalty income on books under the income tax rules for authors, subject to conditions.
- Publishers and printers should deduct TDS on royalty and on printing contracts where thresholds apply.
FAQs
Is GST charged on books in Kolkata?
No. Printed books are exempt from GST.
Do printers charge GST on printing books?
Yes. Printing books on the publisher’s paper is job work at 5%; other printing is generally 18%.
Does a publisher pay GST on royalty to authors?
Yes, under reverse charge, unless the author is registered and charges GST.
TAXAJ handles GST, TDS and accounts for publishers, printers and booksellers in Kolkata. Talk to our Kolkata team.
Last updated 11 November 2026. Sources: Notification 2/2017-Central Tax (Rate), exempt goods, as amended in September 2025; Notification 11/2017 and 13/2017-Central Tax (Rate) on job work, printing and royalty; Income-tax law on royalty income of authors. General information only.
