Books HSN Code 4901 and GST Rate
Printed books, brochures and leaflets, children's picture books, maps and newspapers.
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- HSN code
- 4901
- GST rate
- Nil
- Chapter
- 49: Printed matter
- Before 22 Sep 2025
- No change
What is the HSN code for books?
Books falls under HSN 4901, in chapter 49 (Printed matter).
Printed books are heading 4901, newspapers 4902 and children's books 4903; all are nil rated. GST 2.0 added maps, charts, atlases and globes (4905) to the nil list. E books are a digital service, not goods of chapter 49.
| Code | Description |
|---|---|
| 490110 | Printed matter in single sheets |
| 490191 | Dictionaries and encyclopaedias |
| 490199 | Other printed books |
| 490300 | Children's picture, drawing or colouring books |
| 490200 | Newspapers and periodicals |
GST rate on books
The GST rate on books is nil. Nil on printed books, newspapers and children's picture books. Maps, atlases and globes became nil on 22 September 2025. Printing a book for a publisher is a printing service.
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 4901 |
| Above Rs 5 crore | 6 on every invoice | 490110, 490191, 490199 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 49 |
Sample GST invoice line for books
Here is how a line for books looks on a tax invoice within one state: 50 × book at Rs 350.00 each, with no GST due. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Books | 4901 | 50 × book | 350.00 | 17,500.00 | 0.00 | 0.00 | 17,500.00 |
Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 49 at a glance
Chapter 49 (Printed matter) covers: Books, newspapers, maps, printed forms and other printed products.
Related HSN codes
Products often bought, sold or invoiced together with books:
Questions fréquentes
What is the HSN code for books?
Books falls under HSN 4901: printed books, brochures and leaflets, children's picture books, maps and newspapers. Common 6 digit codes are 490110 for printed matter in single sheets and 490191 for dictionaries and encyclopaedias.
What is the GST rate on books?
Nil on printed books, newspapers and children's picture books. Maps, atlases and globes became nil on 22 September 2025. Printing a book for a publisher is a printing service.
How many digits of the books HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 4901 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 490110, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.