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Table of Contents
- Updated on : May 2, 2025
HSN Chapter 49: Printed Matter, Books, Newspapers & Pictures GST India
HSN Code & GST Rate for Printed Books, Newspapers and Postal goods – Chapter 49
| Rate (%) | Products Description | HSN Codes | Export and Import HSN Codes |
| NIL | Printed books, including Braille books | 4901 | 49011010, 49011020, 49019100, 49019900 |
| 5% | Brochures, leaflets and similar printed matter, whether or not in single sheets | 4901 | 49011010, 49011020, 49019100, 49019900 |
| NIL | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | 4902 | 49021010, 49021020, 49029010, 49029020 |
| NIL | Children’s picture, drawing or colouring books | 4903 | 49030010, 49030020 |
| 12% | Music, printed or in manuscript, whether or not bound or illustrated | 4904 | 49040000 |
| NIL | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 4905 | 49051000, 49059100, 49059910, 49059990 |
| 12% | Plans and drawings for architectural, engineering, industrial, com-mercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitized paper and carbon copies of the foregoing | 4906 | 49060000 |
| NIL | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government | 4907 | 49070010, 49070020, 49070030, 49070090 |
| NIL | Postal items, like envelope, Post card etc., sold by Government | 4907 | 49070010, 49070020, 49070030, 49070090 |
| NIL | Rupee notes when sold to the Reserve Bank of India (or Government of India inserted on 27/07/2018 ) | 4907 | 49070010, 49070020, 49070030, 49070090 |
| NIL | Cheques, lose or in book form | 4907 | 49070010, 49070020, 49070030, 49070090 |
| 12% | 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] | 4907 | 49070010, 49070020, 49070030, 49070090 |
| 12% | Transfers (decalcomanias) | 4908 | 49081000, 49089000 |
| 12% | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 4909 | 49090010, 49090090 |
| 12% | Calendars of any kind, printed, including calendar blocks | 4910 | 49100010, 49100090 |
| 12% | 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 | 4911 | 49111010, 49111020, 49111030, 49111090, 49119100, 49119910, 49119920, 49119990 |
GST Council Updates
Key educational and informational materials in Chapter 49 are exempt from GST (NIL rate). This includes printed books, brochures, leaflets, and similar printed matter (excluding those used for advertising). Newspapers, journals, and periodicals are also exempt (NIL rate).
However, other printed materials are taxed. For example, Children’s picture, drawing, or colouring books are mentioned as having a GST rate, though the specific rate might vary based on official schedules (historically, some have been lower or NIL, but verification with the latest notifications is needed).
Music (printed or in manuscript), maps, hydrographic charts, atlases, globes (printed), and transfer decalcomanias are typically taxed at 12%. Printed or illustrated postcards, greeting cards, calendars, and other printed matter (like trade advertising material, commercial catalogues, printed pictures, and photographs) are generally subject to 18% GST.
This chapter shows a clear distinction, with essential reading materials being exempt. Publicly available summaries of recent GST Council meetings (late 2024/early 2025) do not indicate significant, broad changes across this chapter, but specific item clarifications or rate adjustments are possible.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.