Leaflet HSN Code

Understanding the Leaflet HSN Code: A Guide to Printed Matter GST

Leaflets are a common form of printed communication, used for everything from advertising to providing information. For businesses and printers, correctly identifying the HSN (Harmonized System of Nomenclature) code for leaflets under GST (Goods and Services Tax) is straightforward and crucial for proper taxation. This blog post will clarify the “Leaflet HSN Code” and its associated GST rate.

The HSN Code for Leaflets

Leaflets, along with other similar printed materials, are consistently classified under Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

Specifically, the HSN code for leaflets is:

• 49011020: This HSN code explicitly covers “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.”

The GST rate applicable to leaflets under this HSN code is 5%.

Understanding the Broader Context of Chapter 49

While our focus is on leaflets, it’s helpful to understand their place within the broader category of printed matter in Chapter 49, all of which generally share the same GST rate:

• 4901: This is the general heading for “Printed Books, Brochures, Leaflets And Similar Printed Matter, Whether Or Not In Single Sheets.” The GST rate is 5%.
• 49011010: This specifically covers “Printed Books” within the “In Single Sheets, Whether Or Not Folded” category. The GST rate is 5%.
• 49019900: This covers “Other: Other” printed matter under the general heading, not specifically in single sheets. The GST rate is 5%.
• 49019100: This is for “Dictionaries And Encyclopaedias, And Serial Instalments Thereof” as “Other” printed matter. The GST rate is 5%.

The consistency of the 5% GST rate across various forms of printed books, brochures, and leaflets simplifies compliance for businesses dealing with these items.