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Key Highlights
- Printed books, brochures, and leaflets (HSN 4901) attract a 5% GST.
- Newspapers, journals, and periodicals published at least four times weekly (HSN 4902) are exempt from GST.
- Children's books (HSN 4903), printed maps, globes (HSN 4905), and music manuscripts (HSN 4904) are GST-exempt.
- Items like architectural drawings, banknotes, calendars, and advertising materials attract 12% GST under different HSN codes (4906–4911).
The Goods and Services Tax (GST) has simplified India’s taxation system by replacing multiple indirect taxes with a single comprehensive tax structure. However, you should also know that it is important to be GST-compliant.Understanding GST rates and the HSN codes is crucial for compliance and cost management for businesses. If your business deals with printed books, newspapers, pictures, and other printed materials, this article is for you.Get an insight into the applicable GST rates and HSN codes for printed materials, ensuring clarity for publishers, distributors, and consumers alike.
What is the HSN Code?
The Harmonised System of Nomenclature (HSN) is an internationally standardised system for classifying goods developed by the World Customs Organisation (WCO). It uses a six-digit code to categorise over 5,000 products, ensuring consistent border identification.HSN codes are extended to eight digits in India for more precise classification. These codes are crucial for taxation, trade statistics, and customs operations, facilitating uniform classification and simplifying international trade. Also Read : GST Impact on Indian Economy
List of GST and HSN Codes on Books, Newspapers, Brochures, and Calendars
Here is the detailed information on GST and HSN codes under Chapter 49:
| Description | HSN Code | Rate (%) |
| Printed books, leaflets, brochures, and similar printed matter, regardless of whether they are in single sheets or not | 4901 | 5% |
| In single sheets, regardless of whether they are folded or not | 490110 | 5% |
| Printed books, brochures, leaflets, and related printed materials, whether in single sheets or folded, including printed books. | 49011010 | 5% |
| Printed materials, including books, brochures, leaflets, and similar publications, whether in single sheets or folded, such as pamphlets, booklets, and other related printed matter. | 49011020 | 5% |
| Printed materials such as books, brochures, leaflets, and similar items, whether single-sheet or multi-page, including dictionaries, encyclopaedias, and their serialised editions | 49019100 | 5% |
| Printed books, leaflets, brochures, and similar printed materials, whether in single sheets or not – Miscellaneous: Other. | 49019900 | 5% |
| Periodicals, journals, and newspapers, with or without illustrations or advertising content | 4902 | Nil |
| Show up no less than four times weekly | 490210 | Nil |
| Newspapers, periodicals, and journals, with or without illustrations or advertisements, published at least four times per week: newspapers | 49021010 | Nil |
| Journals and periodicals, whether or not illustrated or containing advertising material, published at least four times a week: newspapers, journals, and periodicals | 49021020 | Nil |
| Other | 490290 | Nil |
| Newspapers, journals, and periodicals, whether illustrated or containing advertising material, including other types: newspapers | 49029010 | Nil |
| Journals and periodicals, whether or not illustrated or containing advertising material, other: Newspapers, journals, and periodicals | 49029020 | Nil |
| Children's colouring, drawing, or picture books | 4903 | Nil |
| Children's colouring, drawing, or picture books | 490300 | Nil |
| Children's colouring, drawing, or picture books: Picture books for children | 49030010 | Nil |
| Drawing or colouring books for children: drawing or colouring books | 49030020 | Nil |
| Music, whether printed or in manuscript, with or without illustrations | 4904 | Nil |
| Music, whether printed or in manuscript, with or without illustrations | 49040000 | Nil |
| Printed maps, hydrographic charts, and similar visual guides of all types, including globes, atlases, topographical plans, and wall maps. | 4905 | Nil |
| Globes, including printed ones, along with various types of maps and hydrographic charts, such as atlases, wall maps, and topographical plans. | 49051000 | Nil |
| Printed maps, hydrographic charts, and similar materials, including atlases, wall maps, topographical plans, and globes, in book form | 49059100 | Nil |
| Other | 490599 | Nil |
| Printed maps and charts of all types, including globes, topographical plans, wall maps, and atlases – others: geographical, astronomical, or hydrological maps or charts | 49059910 | Nil |
| Printed maps, hydrographic charts, and similar types, including globes, topographical plans, wall maps, and atlases – other: other | 49059990 | Nil |
| Hand-drawn original plans and drawings for industrial, engineering, architectural, commercial, topographical, or similar purposes; handwritten texts; carbon copies of the aforementioned; and photographic reproductions on sensitised paper | 4906 | 12% |
| Hand-drawn original plans and drawings for architectural, engineering, industrial, commercial, topographical, or similar purposes; handwritten texts; carbon copies of the aforementioned; and photographic reproductions on sensitised paper | 49060000 | 12% |
| Banknotes, cheque forms, and stamp-impressed paper; stock, share, or bond certificates, along with similar documents of title; unused postage, revenue, or comparable stamps from current or upcoming issues within the country where they hold or will hold a recognised face value. | 4907 | 12% |
| Unused postage, revenue, or similar stamps—whether of a current or new issue—holding a recognised face value in the respective country. Stamp-impressed paper, banknotes, cheque forms, stock certificates, share certificates, bond certificates, and other similar documents of title. | 490700 | 12% |
| Unused postage, revenue, or similar stamps that hold or will hold recognised face value in the issuing country; banknotes; stock, share, or bond certificates; cheque forms; stamp-impressed paper; and other similar documents of title | 49070010 | 12% |
| Unused postage, revenue, or similar stamps of the current or new issue that hold or will hold a recognised face value in their respective country; banknotes; stamp-impressed paper; cheque forms; stock, share, or bond certificates; and other similar documents of title | 49070020 | 12% |
| Unused postage, revenue, or similar stamps of current or new issues within the country where they hold or will hold a recognised face value; banknotes; stock, share, or bond certificates and other similar title documents; cheque forms; and stamp-impressed paper | 49070030 | 12% |
| Unused postage, revenue, or similar stamps—whether current or newly issued—in the country where they hold or will hold a recognised face value; banknotes; stamp-impressed paper; cheque forms; stock, share, or bond certificates; and other similar documents of title | 49070090 | 12% |
| Transfers (decalcomanias) | 4908 | 12% |
| Transfers (decalcomanias), Vitrifiable | 49081000 | 12% |
| Transfers (decalcomanias) other | 49089000 | 12% |
| Printed cards featuring personal messages, greetings, or announcements, with or without illustrations, envelopes, or embellishments; illustrated or printed postcards | 4909 | 12% |
| Postcards that are printed or illustrated; greeting cards, message cards, or announcement cards, whether illustrated or not, with or without envelopes or decorative elements | 490900 | 12% |
| Printed postcards with or without illustrations; personal greeting cards, messages, or announcements in printed form, with or without envelopes or decorative elements. Illustrated or printed postcards; printed cards featuring personal messages, greetings, or announcements | 49090010 | 12% |
| Printed cards featuring personal messages, greetings, or announcements, with or without envelopes or decorative elements, whether illustrated or not. Illustrated or printed postcards | 49090090 | 12% |
| Printed calendars of all types, including calendar blocks | 4910 | 12% |
| Printed calendars of all types, including calendar blocks | 491000 | 12% |
| Advertising calendars, including all types of printed calendars and calendar blocks | 49100010 | 12% |
| Printed calendars of any kind, including calendar blocks: Other | 49100090 | 12% |
| Other printed materials, including photographs and printed pictures | 4911 | 12% |
| Trade catalogues, commercial advertising materials, and similar items | 491110 | 12% |
| Printed posters, trade advertising material, commercial catalogues, and similar items, including printed pictures and photographs, as well as other printed matter | 49111010 | 12% |
| Commercial catalogues, trade advertising material, and similar items, including printed pictures, photographs, and other printed matter | 49111020 | 12% |
| Printed inlay cards, trade advertising material, commercial catalogues, and similar items, including other printed matter such as printed pictures and photographs | 49111030 | 12% |
| Other printed materials, such as commercial catalogues, trade advertising content, printed photographs, and pictures: Other | 49111090 | 12% |
| Other printed materials, including printed photographs and pictures – Other: Designs, pictures, and photographs | 49119100 | 12% |
| Other | 491199 | 12% |
| Other printed materials, including printed photographs and pictures – other: hard copy (printed) of computer software | 49119910 | 12% |
| Other printed materials, including printed photographs and pictures – Other: Other: Drawings and plans for industrial, commercial, architectural engineering, topographical, or similar purposes, reproduced using a computer or any other device | 49119920 | 12% |
| Other printed material, including printed photographs and pictures – miscellaneous: other: other | 49119990 | 12% |
Ensure Compliance by Understanding GST Rates and HST Codes for Printed Materials
Understanding the GST rates and HSN codes for printed materials is essential for businesses to ensure compliance and accurate tax calculations . While many printed materials enjoy exemptions or lower tax rates, some attract higher GST.Staying informed about these classifications helps publishers, distributors, and consumers navigate the tax structure effectively and make cost-efficient decisions. Also Read: Understanding the Impact of GST on Health Insurance: Changes in Rates and Policies
FAQS - FREQUENTLY ASKED QUESTIONS
What is the GST rate on printed books?
Printed books fall under HSN code 4901 and attract a 5% GST rate. This applies to books, brochures, leaflets, and similar printed materials, whether they are in single sheets or bound. However, newspapers, journals, and periodicals published at least four times a week attract no GST.
Are children's books subject to GST?
No, children’s books such as colouring, drawing, and picture books (HSN code 4903) are exempt from GST. This exemption is provided to encourage children's education and promote reading habits from an early age.
Is there any GST on printed maps and globes?
No, printed maps, hydrographic charts, atlases, globes, and similar visual guides (HSN code 4905) are exempt from GST. This exemption covers both standalone maps and those included in book form.
What is the GST rate for music manuscripts and printed music sheets?
Printed or manuscript music, with or without illustrations (HSN code 4904), is exempt from GST. This applies to all types of printed music sheets, supporting musicians and educators.
Do architectural drawings and engineering plans attract GST?
Yes, hand-drawn original plans and drawings for industrial, engineering, architectural, commercial, or topographical purposes (HSN code 4906) attract 12% GST. This also applies to handwritten texts, carbon copies, and photographic reproductions.
What is the GST rate for unused postage stamps and banknotes?
Unused postage stamps, banknotes, stock certificates, and similar documents (HSN code 4907) attract 12% GST. These items are categorised as financial instruments and are subject to taxation under this rate.
Are greeting cards and postcards taxable under GST?
Yes, printed greeting cards, postcards, and similar personal message cards (HSN code 4909) attract 12% GST. This applies regardless of whether they include illustrations, decorative elements, or envelopes.
Do printed calendars attract GST?
Yes, printed calendars of all types, including calendar blocks (HSN code 4910), are taxed at 12% GST. This includes both advertising calendars and general-use calendars.
Are advertising materials and trade catalogues subject to GST?
Yes, trade catalogues, advertising materials, and similar printed promotional content (HSN code 4911) are subject to 12% GST. This applies to printed posters, commercial advertising materials, and trade brochures.
Are architectural blueprints and engineering drawings taxed?
Yes, drawings and plans for industrial, commercial, architectural, or topographical purposes, reproduced using computers or other means (HSN code 49119920), attract 12% GST. This category covers printed engineering and architectural documents.
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
