Book HSN Code
GST rates and HSN code for Book.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Sewing Machine Needles : For Household Type Sewing Machines | 84523010 | 12% | – | 01/07/2017 | – |
| Book-Binding Machinery, Including Book-Sewing Machines – Machinery: Wire Stitching Machinery, Single Headed | 84401010 | 18% | – | 01/07/2017 | – | |
| Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Other Sewing Machines: Automatic Units: Other With Electronic Controls Or Electric Motors | 84522120 | 12% | – | 01/07/2017 | – | |
| Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles | 8452 | 12% | – | 01/07/2017 | – | |
| Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles – Sewing Machine Needles : Other | 84523090 | 12% | – | 01/07/2017 | – | |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Textile Fabrics Coated With Gum Or Amylaceous Substances, Of A Kind Used For The Outer Covers Of Books Or The Like; Tracing Cloth; Prepared Painting Canvas; Buckram And Similar Stiffened Textile Fabrics Of A Kind Used For Hat Foundations – Textile Fabrics | 59011010 | 12% | – | 01/07/2017 | – |
| (waste and scrap) paper or paperboard | Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Looseleaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Sets | 4820 | 18% | – | 01/07/2017 | – |
| Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In The Form Of Booklets Or Tubes | 48131000 | 18% | – | 01/07/2017 | – | |
| Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48205000 | 18% | – | 01/07/2017 | – | |
| Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes In Rolls Of A Width Not Exceeding 5 Cm | 48132000 | 18% | – | 01/07/2017 | – | |
| Cigarette Paper, Whether Or Not Cut To Size Or In The Form Of Booklets Or Tubes – Other : Cigarette Paper In Bulk, Or In Sheets | 48139010 | 18% | – | 01/07/2017 | – | |
| Registers, Account Books, Note Books, Order Books, Receipt Books, Letter Pads, Memorandum Pads, Diaries And Similar Articles, Excise Books, Blotting-Pads, Binders (Loose-Leaf Or Other), Folders, File Covers, Manifold Business Forms, Interleaved Carbon Set | 48201020 | 18% | – | 01/07/2017 | – | |
| Printed <strong>book</strong>s, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | 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 | 49011020 | 5% | – | 01/07/2017 | – |
| Children’S Picture, Drawing Or Colouring Books Children’S Picture, Drawing Or Colouring Books : Picture Books | 49030010 | Nil | – | 01/07/2017 | – | |
| Printed Books, Brochures, Leaflets And Similar Printed Matter, Whether Or Not In Single Sheets In Single Sheets, Whether Or Not Folded : Printed Books | 49011010 | 5% | – | 01/07/2017 | – | |
| Printed Books, Brochures, Leaflets And Similar Printed Matter, Whether Or Not In Single Sheets – Other : Other | 49019900 | 5% | – | 01/07/2017 | – | |
| Printed Books, Brochures, Leaflets And Similar Printed Matter, Whether Or Not In Single Sheets | 4901 | 5% | – | 01/07/2017 | – | |
| Children’S Picture, Drawing Or Colouring Books Children’S Picture, Drawing Or Colouring Books : Drawing Or Colouring Books | 49030020 | Nil | – | 01/07/2017 | – | |
| Printed Books, Brochures, Leaflets And Similar Printed Matter, Whether Or Not In Single Sheets – Other : Dictionaries And Encyclopaedias, And Serial Instalments Thereof | 49019100 | 5% | – | 01/07/2017 | – | |
| Services | On-Line Text Based Information Such As Online Books, Newpapers, Periodicals, Directories Etc | 998431 | 5 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 27/07/2018 | – |
Understanding Book HSN Codes for GST Compliance
For businesses and individuals dealing with books in India, correctly understanding their Harmonized System of Nomenclature (HSN) codes is crucial for accurate Goods and Services Tax (GST) compliance. The HSN system categorizes products globally, facilitating efficient trade and taxation. The classification of “books” under GST can sometimes be nuanced, as it depends on the type of book and its purpose.
The primary HSN classification for most printed books falls under Chapter 49 of the HSN system, which covers “Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.”
- Printed Books (HSN 4901): This is the most common category for general printed books, brochures, leaflets, and similar printed matter. Specifically:
- “Printed Books” are classified under 49011010 and generally have a 5% GST rate.
- “Pamphlets, booklets, brochures, leaflets and similar printed matter” are classified under 49011020 and also have a 5% GST rate.
- “Dictionaries and encyclopaedias, and serial instalments thereof” fall under 49019100 and are also subject to 5% GST.
- The broad category of “Printed Books, Brochures, Leaflets And Similar Printed Matter, Whether Or Not In Single Sheets” under 4901 is also indicated with a 5% GST rate.
- Children’s Picture, Drawing, or Colouring Books (HSN 4903): These specific types of books receive a special classification and are Nil-rated (0% GST).
- “Children’s Picture Books” are under 49030010.
- “Drawing or Colouring Books” for children are under 49030020.
It’s important to note that the term “book” can sometimes be used in other contexts within the HSN system, but these typically refer to products like account books, notebooks, or even book-binding machinery, which fall under different chapters and have different GST rates. For instance:
- Registers, Account Books, Note Books, Diaries (HSN 4820): These are stationery items made of paper or paperboard and are classified under Chapter 48. They generally attract an 18% GST rate.
- Book-Binding Machinery (HSN 8440): This falls under Chapter 84 (Machinery) and has an 18% GST rate.
The GST rates for books and related printed matter have been effective since July 1, 2017. Always ensure you differentiate between a literary printed book and a stationery item resembling a book to apply the correct HSN code and GST rate.
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