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

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 Code Description Rate (%) CESS (%) Effective Date Rate Revision
4901 PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS 5% 01/07/2017
490110 IN SINGLE SHEETS, WHETHER OR NOT FOLDED 5% 01/07/2017
49011010 PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS IN SINGLE SHEETS, WHETHER OR NOT FOLDED : PRINTED BOOKS 5% 01/07/2017
49011020 PRINTED 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 MATTER 5% 01/07/2017
49019100 PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS – OTHER : DICTIONARIES AND ENCYCLOPAEDIAS, AND SERIAL INSTALMENTS THEREOF 5% 01/07/2017
49019900 PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS – OTHER : OTHER 5% 01/07/2017
4902 NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT I LLUSTRATED OR CONTAINING ADVERTISING MATERIAL Nil 01/07/2017
490210 APPEARING AT LEAST FOUR TIMES A WEEK Nil 01/07/2017
49021010 NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL APPEARING AT LEAST FOUR TIMES A WEEK : NEWSPAPERS Nil 01/07/2017
49021020 NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL APPEARING AT LEAST FOUR TIMES A WEEK : JOURNALS AND PERIODICALS Nil 01/07/2017
490290 OTHER Nil 01/07/2017
49029010 NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL OTHER : NEWSPAPERS Nil 01/07/2017
49029020 NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL OTHER : JOURNALS AND PERIODICALS Nil 01/07/2017
4903 CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS Nil 01/07/2017
490300 CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS Nil 01/07/2017
49030010 CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS : PICTURE BOOKS Nil 01/07/2017
49030020 CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS CHILDREN’S PICTURE, DRAWING OR COLOURING BOOKS : DRAWING OR COLOURING BOOKS Nil 01/07/2017
4904 MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT FOUND OR ILLUSTRATED Nil 01/07/2017
49040000 MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT FOUND OR ILLUSTRATED Nil 01/01/2019
4905 MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED Nil 01/07/2017
49051000 MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED GLOBES Nil 01/07/2017
49059100 MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED – OTHER : IN BOOK FORM Nil 01/07/2017
490599 OTHER Nil 01/07/2017
49059910 MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED – OTHER : – OTHER: GEOGRAPHICAL, HYDROLOGICAL, ASTRONOMICAL MAPS OR CHARTS Nil 01/07/2017
49059990 MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED – OTHER : – OTHER: OTHER Nil 01/07/2017
4906 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 12% 01/07/2017
49060000 PLANS AND DRAWINGS FORARCHITECTURAL,ENGINEERING,INDUSTRIAL, COMMERCIAL,TOPOGRAPHICAL OR SIMILARPURPOSES,BEING ORIGINALS RAWN BY HAND; HANDWRITTENTEXTS; PHOTOGRAPHIC REPRODUCTIONS NSENSITISED PAPER AND CARBON COPIES OF THE FOREGOING 12% 01/07/2017
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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE 12% 01/07/2017
490700 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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE 12% 01/07/2017
49070010 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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE U 12% 01/07/2017
49070020 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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE U 12% 01/07/2017
49070030 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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE U 12% 01/07/2017
49070090 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; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE U 12% 01/07/2017
4908 TRANSFERS (DECALCOMANIAS) 12% 01/07/2017
49081000 TRANSFERS (DECALCOMANIAS) TRANSFERS (DECALCOMANIAS), VITRIFIABLE 12% 01/07/2017
49089000 TRANSFERS (DECALCOMANIAS) OTHER 12% 01/07/2017
4909 PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS 12% 01/07/2017
490900 PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS 12% 01/07/2017
49090010 PRINTED 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, MESSAGES 12% 01/07/2017
49090090 PRINTED 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, MESSAGES 12% 01/07/2017
4910 CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS 12% 01/07/2017
491000 CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS 12% 01/07/2017
49100010 CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS – CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS : ADVERTISING CALENDAR 12% 01/07/2017
49100090 CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS – CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS : OTHER 12% 01/07/2017
4911 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS 12% 01/07/2017
491110 TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE 12% 01/07/2017
49111010 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE : POSTERS, PRINTED 12% 01/07/2017
49111020 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE : COMMERCIAL CATALOGUES 12% 01/07/2017
49111030 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE : PRINTED INLAY CARDS 12% 01/07/2017
49111090 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS TRADE ADVERTISING MATERIAL, COMMERCIAL CATALOGUES AND THE LIKE : OTHER 12% 01/07/2017
49119100 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS – OTHER : PICTURES, DESIGNS AND PHOTOGRAPHS 12% 01/07/2017
491199 OTHER 12% 01/07/2017
49119910 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS – OTHER : OTHER : HARD COPY (PRINTED) OF COMPUTER SOFTWARE 12% 01/07/2017
49119920 OTHER 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 DEVICES 12% 01/07/2017
49119990 OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS – OTHER : OTHER : OTHER 12% 01/07/2017

 

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