GST Rate & HSN Code for newspapers, Printed books, pictures and manuscripts, other products of the printing industry; typescripts and plans – Chapter 49

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Important Notes of GST Chapter 49

  1. This Chapter doesn’t cover:
  2. visual negatives or up-sides on straightforward bases (Chapter 37);
  3. guides, plans or globes, in alleviation, whether or not printed (heading 9023);
  4. playing a card game or different products of Chapter 95; or
  5. unique etchings, prints or lithographs (heading 9702), postage or income stamps, stamp post imprints, first-day covers, postal writing material or the like of heading 9704, collectibles of an age surpassing 100 years or different articles of Chapter 97.
  6. For the reasons for Chapter 49, the expression “printed” additionally implies recreated through a copying machine, delivered heavily influenced by a programmed information handling machine, decorated, captured, copied, thermocopied or typewritten.
  7. Papers, diaries and periodicals which are bound in any case than in paper, and sets of papers, diaries or periodicals involving more than one number under a solitary cover are to be characterized in heading 4901, whether or not containing publicizing material.
  8. Heading 4901 likewise covers:

(a) an assortment of printed multiplications of, for instance, things of beauty or drawings, with a relative text, set up with numbered pages in a structure reasonable for restricting into at least one volumes;

(b) a pictorial enhancement going with, and auxiliary to, a bound volume; and

(c) printed pieces of books or booklets, as collected or separate sheets or marks, establishing the entire or a piece of a total work and intended for restricting. Be that as it may, printed pictures or delineations not bearing a text, regardless of whether as marks or separate sheets, fall in heading 4911.

  1. Likely to Note 3 to this Chapter, heading 4901 doesn’t cover distributions which are basically given to promoting (for instance, handouts, flyers, flyers, exchange indexes, yearbooks distributed by profession affiliations, traveler publicity). Such distributions are to be characterized in heading 4911.
  2. For the motivations behind heading 4903, the articulation “youngsters’ image books” signifies books for kids in which the photos structure the chief interest and the text is auxiliary.
HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
4901PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS5%01/07/2017
490110IN SINGLE SHEETS, WHETHER OR NOT FOLDED5%01/07/2017
49011010PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS IN SINGLE SHEETS, WHETHER OR NOT FOLDED : PRINTED BOOKS5%01/07/2017
49011020PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS IN SINGLE SHEETS, WHETHER OR NOT FOLDED : PAMPHLETS, BOOKLETS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER5%01/07/2017
49019100PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS – OTHER : DICTIONARIES AND ENCYCLOPAEDIAS, AND SERIAL INSTALMENTS THEREOF5%01/07/2017
49019900PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS – OTHER : OTHER5%01/07/2017
4902NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT I LLUSTRATED OR CONTAINING ADVERTISING MATERIALNil01/07/2017
490210APPEARING AT LEAST FOUR TIMES A WEEKNil01/07/2017
49021010NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL APPEARING AT LEAST FOUR TIMES A WEEK : NEWSPAPERSNil01/07/2017
49021020NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL APPEARING AT LEAST FOUR TIMES A WEEK : JOURNALS AND PERIODICALSNil01/07/2017
490290OTHERNil01/07/2017
49029010NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL OTHER : NEWSPAPERSNil01/07/2017
49029020NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL OTHER : JOURNALS AND PERIODICALSNil01/07/2017
4903CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKSNil01/07/2017
490300CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKSNil01/07/2017
49030010CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS : PICTURE BOOKSNil01/07/2017
49030020CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS : DRAWING OR COLOURING BOOKSNil01/07/2017
4904MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT FOUND OR ILLUSTRATEDNil01/07/2017
49040000MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT FOUND OR ILLUSTRATEDNil01/01/2019
4905MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTEDNil01/07/2017
49051000MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED GLOBESNil01/07/2017
49059100MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED – OTHER : IN BOOK FORMNil01/07/2017
490599OTHERNil01/07/2017
49059910MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED – OTHER : – OTHER: GEOGRAPHICAL, HYDROLOGICAL, ASTRONOMICAL MAPS OR CHARTSNil01/07/2017
49059990MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED – OTHER : – OTHER: OTHERNil01/07/2017
4906PLANS 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 FOREGOING12%01/07/2017
49060000PLANS AND DRAWINGS FORARCHITECTURAL,ENGINEERING,INDUSTRIAL, COMMERCIAL,TOPOGRAPHICAL OR SIMILARPURPOSES,BEING ORIGINALS RAWN BY HAND; HANDWRITTENTEXTS; PHOTOGRAPHIC REPRODUCTIONS NSENSITISED PAPER AND CARBON COPIES OF THE FOREGOING12%01/07/2017
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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE12%01/07/2017
490700UNUSED 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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE12%01/07/2017
49070010UNUSED 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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE U12%01/07/2017
49070020UNUSED 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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE U12%01/07/2017
49070030UNUSED 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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE U12%01/07/2017
49070090UNUSED 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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE U12%01/07/2017
4908TRANSFERS (DECALCOMANIAS)12%01/07/2017
49081000TRANSFERS (DECALCOMANIAS) TRANSFERS (DECALCOMANIAS), VITRIFIABLE12%01/07/2017
49089000TRANSFERS (DECALCOMANIAS) OTHER12%01/07/2017
4909PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS12%01/07/2017
490900PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS12%01/07/2017
49090010PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES12%01/07/2017
49090090PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES12%01/07/2017
4910CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS12%01/07/2017
491000CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS12%01/07/2017
49100010CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS – CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS : ADVERTISING CALENDAR12%01/07/2017
49100090CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS – CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS : OTHER12%01/07/2017
4911OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS12%01/07/2017
491110TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE12%01/07/2017
49111010OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE : POSTERS, PRINTED12%01/07/2017
49111020OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE : COMMERCIAL CATALOGUES12%01/07/2017
49111030OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE : PRINTED INLAY CARDS12%01/07/2017
49111090OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE : OTHER12%01/07/2017
49119100OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS – OTHER : PICTURES, DESIGNS AND PHOTOGRAPHS12%01/07/2017
491199OTHER12%01/07/2017
49119910OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS – OTHER : OTHER : HARD COPY (PRINTED) OF COMPUTER SOFTWARE12%01/07/2017
49119920OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS – OTHER : OTHER : PLAN AND DRAWINGS FOR ARCHITECTURAL ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES REPRODUCED WITH THE AID OF COMPUTER OR ANY OTHER DEVICES12%01/07/2017
49119990OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS – OTHER : OTHER : OTHER12%01/07/2017

 

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