GST rates and HSN code for Advertising material.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | Newspapers, Journals And Periodicals, Whether Or Not I Llustrated Or Containing Advertising Material | 4902 | Nil | – | 01/07/2017 | – |
| Newspapers, Journals And Periodicals, Whether Or Not Illustrated Or Containing Advertising Material Appearing At Least Four Times A Week : Journals And Periodicals | 49021020 | Nil | – | 01/07/2017 | – | |
| Newspapers, Journals And Periodicals, Whether Or Not Illustrated Or Containing Advertising Material Other : Newspapers | 49029010 | Nil | – | 01/07/2017 | – | |
| Trade Advertising Material, Commercial Catalogues And The Like | 491110 | 18% | – | 01/07/2017 | – | |
| Other Printed Matter, Including Printed Pictures And Photographs Trade Advertising Material, Commercial Catalogues And The Like : Printed Inlay Cards | 49111030 | 18% | – | 01/07/2017 | – | |
| Other Printed Matter, Including Printed Pictures And Photographs Trade Advertising Material, Commercial Catalogues And The Like : Commercial Catalogues | 49111020 | 18% | – | 01/07/2017 | – | |
| Other Printed Matter, Including Printed Pictures And Photographs Trade Advertising Material, Commercial Catalogues And The Like : Other | 49111090 | 18% | – | 01/07/2017 | – | |
| Newspapers, Journals And Periodicals, Whether Or Not Illustrated Or Containing Advertising Material Appearing At Least Four Times A Week : Newspapers | 49021010 | Nil | – | 01/07/2017 | – | |
| Newspapers, Journals And Periodicals, Whether Or Not Illustrated Or Containing Advertising Material Other : Journals And Periodicals | 49029020 | Nil | – | 01/07/2017 | – | |
| Other Printed Matter, Including Printed Pictures And Photographs Trade Advertising Material, Commercial Catalogues And The Like : Posters, Printed | 49111010 | 18% | – | 01/07/2017 | – | |
| Miscellaneous manufactured articles | Sanitary Towels (Pads) And Tampons, Napkins And Napkin Liners For Babies And Similar Articles, Of Any Material | 961900 | 0 | – | 01/07/2017 | – |
| Articles of iron or steel | Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment | 730900 | 18% | – | 01/07/2017 | – |
| Aluminium and articles thereof | Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76121090 | 18% | – | 01/07/2017 | – |
| Carpets and other textile floor coverings | Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Carpets, Car | 57023210 | 12% | – | 13/10/2017 1/07/2017 | – |
| Carpets And Other Textile Floor Coverings, Woven, Not Tufted Or Flocked, Whether Or Not Made Up, Including Kelem, Schumacks, Karamanie And Similar Hand – Woven Rugs – Other, Of Pile Construction, Not Made Up : Of Man – Made Textile Material : Other | 57023290 | 12% | – | 13/10/2017 1/07/2017 | – | |
| Headgear and parts thereof | Hat-Shapes, Plaited Or Made By Assembling Strips Of Any Material, Neither Blocked To Shape, Nor With Made Brims, Nor Lined, Nor Trimmed | 6502 | 18% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal; Sets Or Assortments Of Gaskets And Similar Joints, Dissimilar In Composition, Put Up In Pouches, Envelopes Or Similar Packings; Mechanical Seals | 8484 | 18% | – | 15/11/2017 | – |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Insulating Fittings For Electrical Machines, Appliances Or Equipment, Being Fittings Wholly Of Insulating Material Apart From Any Minor Components Of Metal (For Example, Threaded Sockets) Incorporated During Moulding Solely For The Purposes Of Assembly, O | 85471030 | 18% | – | 15/11/2017 | – |
| Photographic or cinematographic goods | Photographic Film In Rolls, Sensitised, Unexposed, Of Any Material Other Than Paper, Paper-Board Or Textiles; Instant Print Film In Rolls, Sensitised, Unexposed Other Film, For Colour Photography (Polychrome): Of A Width Not Exceeding 16 Mm And Of A Lengt | 37025290 | 18% | – | 01/07/2017 | – |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th | 90014090 | 18% | – | 01/07/2017 | – |
If you are in the business of printing or distributing advertising materials, you must know the correct HSN code to ensure proper GST compliance. The HSN code for advertising material depends on the specific type of printed matter, such as posters, brochures, or commercial catalogues. Let’s explore the relevant HSN codes and GST rates.
Most printed advertising materials fall under Chapter 49, which covers “Printed books, newspapers, pictures and other products of the printing industry.”
Within the HSN 491110 category, different types of advertising materials have specific sub-codes:
According to the provided data, all of these HSN codes under the 491110 heading have a GST rate of 18%, which became effective on July 1, 2017.
A different classification and GST rate apply to newspapers and periodicals that contain advertising material.
This is a key distinction. While standalone printed advertising materials are taxable, advertisements published within newspapers and periodicals are not, based on the HSN code of the final product.
The HSN code for printed posters is 49111010.
The GST rate is 18%.
Printed inlay cards are classified under HSN code 49111030.
Yes, while they are both under the main heading 4911, commercial catalogues have a specific HSN code of 49111020. Brochures may fall under other HSN codes depending on their form.
Based on the data, there is no CESS applicable to these advertising materials.
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