HSN and GST Rate for Books-Newspapers-Calendars – HSN Chapter 49

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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

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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

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