Chapter 49

Rate (%)Products DescriptionHSN Codes Export and Import HSN Codes
NILPrinted books, including Braille books490149011010, 49011020, 49019100, 49019900
5%Brochures, leaflets and similar printed matter, whether or not in single sheets490149011010, 49011020, 49019100, 49019900
NILNewspapers, journals and periodicals, whether or not illustrated or containing advertising material490249021010, 49021020, 49029010, 49029020
NILChildren’s picture, drawing or colouring books490349030010, 49030020
12%Music, printed or in manuscript, whether or not bound or illustrated490449040000
NILMaps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed490549051000, 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 foregoing490649060000
NILJudicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government490749070010, 49070020, 49070030, 49070090
NILPostal items, like envelope, Post card etc., sold by Government490749070010, 49070020, 49070030, 49070090
NILRupee notes when sold to the Reserve Bank of India (or Government of India inserted on 27/07/2018 )490749070010, 49070020, 49070030, 49070090
NILCheques, lose or in book form490749070010, 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]490749070010, 49070020, 49070030, 49070090
12%Transfers (decalcomanias)490849081000, 49089000
12%Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings490949090010, 49090090
12%Calendars of any kind, printed, including calendar blocks491049100010, 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 devices491149111010, 49111020, 49111030, 49111090, 49119100, 49119910, 49119920, 49119990


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. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.