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 CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
4901PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS
4901 10In single sheets, whether or not folded:
4901 10 10Printed booksFree5
4901 10 20Pamphlets, booklets, brochures, leaflets and similar printed matterFree5
 Other:
4901 91 00Dictionaries and encyclopaedias, and serial instalments thereofFree5
4901 99 00OtherFree5
4902NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL
4902 10Appearing at least four times a week:
4902 10 10NewspapersFree0
4902 10 20Journals and periodicalsFree0
4902 90Other:
4902 90 10NewspapersFree0
4902 90 20Journals and periodicalsFree0
4903CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS
4903 00Children’s picture, drawing or colouring books:
4903 00 10Picture booksFree0
4903 00 20Drawing or colouring booksFree0
0
4904 00 00Music, printed or in manuscript, whether or not bound or illustratedFree0
4905MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED
4905 10 00GlobesFree0
 Other:
4905 91 00In book formFree0
4905 99Other:
4905 99 10Geographical, hydrological, astrological maps or chartsFree0
4905 99 90OthersFree0
4906 00 00Plans 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 foregoingFree12
4907UNUSED 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 00Unused 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 10Unused postage, revenue or similar stamps ofRestricted12
current or new issue in the country in which they have, or will have, a recognized face value12
4907 00 20BanknotesRestrictedImport by banks and dealers authorised by RBI will not require a licence by DGFT. Other condition of RBI will apply.12
4907 00 30Documents of title conveying the right to use Information Technology softwareFree12
4907 00 90OtherRestricted12
4908TRANSFERS (DECALCOMANIAS)
4908 10 00Transfers (decalcomanias), vitrifiableFree12
4908 90 00OtherFree12
4909PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS
4909 00Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings:
4909 00 10Greetings or Wedding cardsFree12
4909 00 90OtherFree12
4910CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS
4910 00Calendars of any kind, printed, including calendar blocks:
4910 00 10Advertising calendarFree12
4910 00 90OtherFree12
4911OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS
4911 10Trade advertising material, commercial catalogues and the like:
4911 10 10Posters, printedFree12
4911 10 20Commercial cataloguesFree12
4911 10 30Printed inlay cardsFree12
4911 10 90OtherFree12
 Other:
4911 91 00Pictures, designs and photographsFree12
4911 99Other:
4911 99 10Hard copy (printed) of computer softwareFree12
4911 99 20Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of a computer or any other devicesFree12
4911 99 90OtherFree12

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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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