HSN and GST Rate for Books-Newspapers-Calendars – HSN Chapter 49
HSN and GST Rate for Books, Newspapers, Calendars – HSN Chapter 49
In this article, we look at the HSN code and GST rate for printed books, newspaper, pictures and other products of the printing industry, manuscripts, typescripts and plans which fall under Chapter 49 of HSN Code.
This Chapter does not cover:
- Photographic negatives or positives on transparent bases (Chapter 37);
- Maps, plans or globes, in relief, whether or not printed (heading 9023);
- Playing cards or other goods of Chapter 95; or
- Original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, 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.
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.
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. Heading 4901 also covers:
- 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;
A pictorial supplement accompanying, and subsidiary to, a bound volume; and Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of 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.
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, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.
For the purpose 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.
Click here to read on HSN Code and GST on Petrol, Diesel, Coal and Tar
GST Rate and HSN Code for Books, Newspapers, Calendars – HSN Chapter 49
| HSN Exim Code | HSN Item Description | Policy | Policy Conditions | GST Rate in Percentage | |
| 4901 | PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS | ||||
| 4901 10 | In single sheets, whether or not folded: | ||||
| 4901 10 10 | Printed books | Free | 5 | ||
| 4901 10 20 | Pamphlets, booklets, brochures, leaflets and similar printed matter | Free | 5 | ||
| Other: | |||||
| 4901 91 00 | Dictionaries and encyclopaedias, and serial instalments thereof | Free | 5 | ||
| 4901 99 00 | Other | Free | 5 | ||
| 4902 | NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL | ||||
| 4902 10 | Appearing at least four times a week: | ||||
| 4902 10 10 | Newspapers | Free | 0 | ||
| 4902 10 20 | Journals and periodicals | Free | 0 | ||
| 4902 90 | Other: | ||||
| 4902 90 10 | Newspapers | Free | 0 | ||
| 4902 90 20 | Journals and periodicals | Free | 0 | ||
| 4903 | CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS | ||||
| 4903 00 | Children’s picture, drawing or colouring books: | ||||
| 4903 00 10 | Picture books | Free | 0 | ||
| 4903 00 20 | Drawing or colouring books | Free | 0 | ||
| 0 | |||||
| 4904 00 00 | Music, printed or in manuscript, whether or not bound or illustrated | Free | 0 | ||
| 4905 | MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED | ||||
| 4905 10 00 | Globes | Free | 0 | ||
| Other: | |||||
| 4905 91 00 | In book form | Free | 0 | ||
| 4905 99 | Other: | ||||
| 4905 99 10 | Geographical, hydrological, astrological maps or charts | Free | 0 | ||
| 4905 99 90 | Others | Free | 0 | ||
| 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 | Free | 12 | ||
| 4907 | UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF CURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH THEY HAVE, OR WILL HAVE, A RECOGNIZED FACE VALUE; STAMP- IMPRESSED PAPER; BANKNOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE | ||||
| 4907 00 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title: | ||||
| 4907 00 10 | Unused postage, revenue or similar stamps of | Restricted | 12 | ||
| current or new issue in the country in which they have, or will have, a recognized face value | 12 | ||||
| 4907 00 20 | Banknotes | Restricted | Import by banks and dealers authorised by RBI will not require a licence by DGFT. Other condition of RBI will apply. | 12 | |
| 4907 00 30 | Documents of title conveying the right to use Information Technology software | Free | 12 | ||
| 4907 00 90 | Other | Restricted | 12 | ||
| 4908 | TRANSFERS (DECALCOMANIAS) | ||||
| 4908 10 00 | Transfers (decalcomanias), vitrifiable | Free | 12 | ||
| 4908 90 00 | Other | Free | 12 | ||
| 4909 | PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS | ||||
| 4909 00 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: | ||||
| 4909 00 10 | Greetings or Wedding cards | Free | 12 | ||
| 4909 00 90 | Other | Free | 12 | ||
| 4910 | CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS | ||||
| 4910 00 | Calendars of any kind, printed, including calendar blocks: | ||||
| 4910 00 10 | Advertising calendar | Free | 12 | ||
| 4910 00 90 | Other | Free | 12 | ||
| 4911 | OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS | ||||
| 4911 10 | Trade advertising material, commercial catalogues and the like: | ||||
| 4911 10 10 | Posters, printed | Free | 12 | ||
| 4911 10 20 | Commercial catalogues | Free | 12 | ||
| 4911 10 30 | Printed inlay cards | Free | 12 | ||
| 4911 10 90 | Other | Free | 12 | ||
| Other: | |||||
| 4911 91 00 | Pictures, designs and photographs | Free | 12 | ||
| 4911 99 | Other: | ||||
| 4911 99 10 | Hard copy (printed) of computer software | Free | 12 | ||
| 4911 99 20 | Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of a computer or any other devices | Free | 12 | ||
| 4911 99 90 | Other | Free | 12 | ||
Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.
Disclaimer: This article has been updated as of 26/02/2020. Track this page for more updates on HSN and GST Rate for Books, Newspapers, Calendars – HSN Chapter 49
