Table of Contents
- Updated on : September 20, 2025
HSN Chapter 49: Printed Matter, Books, Newspapers & Pictures GST India
HSN Code & GST Rate for Printed Books, Newspapers and Postal Goods - Chapter 49
HSN Chapter 49 demonstrates India's unwavering commitment to knowledge dissemination and literacy promotion through comprehensive exemptions for essential reading materials, while providing moderate taxation on commercial printed matter post-September 2025 reforms. Educational and informational materials including books, newspapers, and maps remain completely exempt, brochures and leaflets benefit from highly favorable 5% GST rates, and commercial printed materials moved from 12% to the moderate 9% GST rate, reflecting a balanced approach that prioritizes education and information access while maintaining reasonable revenue from commercial printing.
Key Classification Factors for Printed Matter, Books, Newspapers & Pictures GST Rates
- Educational Priority: Books, newspapers, and educational materials remain completely exempt
- Information Access Support: Brochures and leaflets at highly favorable 5% GST
- Commercial Balance: Commercial printed materials at moderate 9% GST
- Government Service Recognition: Postal items and government securities remain exempt
Complete HSN Code Table: Printed Matter, Books, Newspapers & Pictures (Chapter 49)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| Exempt | Printed books, including Braille books | 4901 | 49011010, 49011020, 49019100, 49019900 |
| Exempt | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | 4902 | 49021010, 49021020, 49029010, 49029020 |
| Exempt | Children's picture, drawing or colouring books | 4903 | 49030010, 49030020 |
| Exempt | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 4905 | 49051000, 49059100, 49059910, 49059990 |
| Exempt | 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 |
| Exempt | Postal items, like envelope, Post card etc., sold by Government | 4907 | 49070010, 49070020, 49070030, 49070090 |
| Exempt | Rupee notes when sold to the Reserve Bank of India (or Government of India) | 4907 | 49070010, 49070020, 49070030, 49070090 |
| Exempt | Cheques, loose or in book form | 4907 | 49070010, 49070020, 49070030, 49070090 |
| 5% | Brochures, leaflets and similar printed matter, whether or not in single sheets | 4901 | 49011010, 49011020, 49019100, 49019900 |
| 9% | Music, printed or in manuscript, whether or not bound or illustrated | 4904 | 49040000 |
| 9% | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitized paper and carbon copies of the foregoing | 4906 | 49060000 |
| 9% | 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; banknotes; cheque forms; stock, share or bond certificates and similar documents of title [other than duty credit scrips] | 4907 | 49070010, 49070020, 49070030, 49070090 |
| 9% | Transfers (decalcomanias) | 4908 | 49081000, 49089000 |
| 9% | 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 |
| 9% | Calendars of any kind, printed, including calendar blocks | 4910 | 49100010, 49100090 |
| 9% | 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 |
📚 Educational Priority & Knowledge Access Support - September 2025:
- Universal Education Support: All books including Braille books remain completely exempt supporting literacy and inclusive education
- Media Freedom Protection: Newspapers, journals, and periodicals remain exempt ensuring free flow of information and democratic discourse
- Child Education Priority: Children's picture, drawing, and coloring books remain exempt supporting early childhood development
- Geographic Knowledge Access: Maps, atlases, and navigational charts remain exempt supporting education and navigation needs
- Government Service Recognition: Postal items, stamp papers, and government securities remain exempt supporting public administration
- Information Dissemination: Brochures and leaflets at highly favorable 5% GST supporting information access and small business marketing
- Commercial Balance: Commercial printed materials moved from 12% to moderate 9% GST reducing business costs while maintaining revenue
- Creative Industry Support: Music sheets, greeting cards, and decorative materials at competitive rates supporting creative industries
- Professional Services: Technical drawings and plans at moderate rates supporting engineering and architectural services
📋 GST Council Updates - September 2025
The 56th GST Council meeting reaffirmed India's commitment to knowledge access and literacy through the "Education First & Information Access Initiative", maintaining comprehensive exemptions for educational materials while providing relief to commercial printing industries. The elimination of the 12% GST slab resulted in benefits for commercial printers and marketing companies.
Key decisions for Chapter 49 include:
- Educational Material Protection: All books, newspapers, journals, and educational materials maintained as completely exempt ensuring affordable access to knowledge
- Child Development Priority: Children's educational books remain exempt supporting early learning and development initiatives
- Media Freedom Commitment: Newspapers and periodicals remain exempt ensuring free press and democratic information access
- Information Access Support: Brochures and leaflets maintained at highly favorable 5% GST supporting information dissemination
- Commercial Industry Relief: Commercial printed materials moved from 12% to 9% GST reducing costs for advertising and marketing industries
- Government Service Recognition: Postal items and official documents remain exempt supporting public administration efficiency
These policies demonstrate the GST Council's recognition of printed materials as fundamental to education, information access, and democratic discourse. The maintained exemptions particularly benefit students, researchers, media organizations, and the general public while the reduced commercial rates support printing industries and marketing businesses.
📚 Expert GST for Publishing & Printing Industries
Professional tax consultancy for publishers, printing companies, educational institutions, and media organizations under the knowledge-friendly GST structure
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.