Chapter 49 - Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Notes

1. This Chapter does not cover:

(a) photographic negatives or positives on transparent bases (Chapter 37);
(b) maps, plans or globes, in relief, whether or not printed (heading 9023);
(c) playing cards or other goods of Chapter 95; or
(d) original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp post marks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding one hundred years or other articles of Chapter 97.

2. For the purposes of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.

4. Heading 4901 also covers:

(a) a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
(b) a pictorial supplement accompanying, and subsidiary to, a bound volume; and
(c) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.

5. Subject to Note 3 to this Chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.

6. For the purposes of heading 4903, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
4901	Brochures, leaflets and similar printed matter, whether or not in single sheets	5%	I	201
4907	Duty Credit Scrips	12%	II	201A<sup>1</sup>
4908	Transfers (decalcomanias)	12%	II	129
4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	12%	II	130
4910	Calendars of any kind, printed, including calendar blocks	12%	II	131
4911	Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices	12%	II	132
4907	Unused postage, revenue or similar stamps of current or new Issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes: cheque forms: stock, share or bond certificates and similar documents of title	12%	II	128
4907	Unused postage, revenue or similar stamps of current or new Issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes: cheque forms: stock, share or bond certificates and similar documents of title[other than Duty Credit Scrips]	12%	II	128<sup>2</sup>
4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated	12%	II	126<sup>1</sup>
4906 00 00	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing	12%	II	127
48	Rupee notes or coins when sold to Reserve Bank of India or the Government of India	0%	-	117<sup>1</sup>
71	Rupee notes or coins when sold to Reserve Bank of India or the Government of India	0%	-	117<sup>1</sup>
4802	Judicial, Non judicial stamp papers, Court fee stamps when sold by the Government Treasuries 115 or Vendors authorized by the Government	0%	-	115
4817	Postal items, like envelope, Post card etc., sold by Government	0%	-	116
4901	Printed books, including Braille book	0%	-	119
4902	Newspapers, journals and periodicals, whether or not illustrated or containing advertising materia	0%	-	120
4903	Children's picture, drawing or colouring books	0%	-	121
4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed	0%	Nil	122
4907	Judicial, Non judicial stamp papers, Court fee stamps when sold by the Government Treasuries 115 or Vendors authorized by the Government	0%	-	115
4802	Rupee notes when sold to the Reserve Bank of India	0%	-	117
4907	Postal items, like envelope, Post card etc., sold by Government	0%	-	116
4907	Rupee notes when sold to the Reserve Bank of India	0%	-	117
4907	Duty Credit Scrips	0%	-	122A<sup>5</sup>
4907	Cheques, lose or in book form	0%	-	118
4907	Rupee notes or coins when sold to Reserve Bank of India or the Government of India	0%	-	117<sup>1</sup>
4904 00 00	Music, printed or in manuscript, whether or not bound or illustrated	0%	-	121A<sup>4</sup>

Other Exemptions

Description	Notification
Exemption from Registration _ small Taxpayers having turnover below threshold limit	Notification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore- Old Scheme	Notification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore-New Scheme	Notification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 32017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund	Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSD	Notification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.	Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to Exporter	Notification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutions	Notification No. 45/2017-C.T. (Rate), dated 14-11-2017

Departmental Clarifications / Case Law

GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips

it is hereby clarified that Renewable Energy Certificates (RECs) and Priority Sector Lending Certificates (PSLCs) and other similar documents are classifiable under heading 4907 and attract 12% GST. The duty credit scrips, however, attract Nil GST under S. No. 122A of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017: CBI&C Circular No. 46/20/2018-GST, dated 6-6-2018

Duty Free Import Authorization (DFIA) license

falling under CTH 4907 same as Duty Credit Scrips and exempt vide Serial No. 122A of Notification No. 22017-Central Tax (Rate) inserted vide Notification No. 35/2017-Central Tax (Rate), dated 13-10-2017. In Re: Spaceage Syntex Pvt. Ltd.. 2019 (24) G.S.T.L. 296 (App. A.A.R. - GST)

Lab Manual

comprises of a bulk of instructional/educational printed material as per syllabus of educational board and which also contains some blank pages for the students to practice or write, would be classified under GST Tariff Heading 4901 as printed books which currently carry a Nil rate of tax. In Re: Evergreen Publication (India) Ltd. 2018 (18) G.S.T.L. 273 (A.A.R. - GST).

Holograms

C.B.E. & C. Circular No. 35/96-Cus. - Classifying holograms - Self-adhesive embossed holograms under Heading 39.19 and embossed plastic holograms which are not self-adhesive alone, under Chapter 49 ibid - This circular did not set out the law correctly - Merely because a particular embossed hologram is self-adhesive, it cannot be said that in all cases it will attract entry 39 ibid - Primary use has to be seen, whether it is self-adhesive part or printed matter - It cannot be said that invariably in all cases self-adhesive hologram will fall within entry 39, Holostic India Ltd v CCE Noida, 2015 (318) ELT 529 (SC).

Printed wrappers for packing bid

Classification, of - products of printing industry not classifiable in Chapter 48 but in Chapter 49 - appropriately classifiable under sub-heading 4901.90, Headway Lithographic Company v CCC Kolkata, 2015 (321) ELT 394 (SC).