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HSN 4901 5% GST

HSN Code 4901 — Books

HSN code 4901 covers printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. Under GST 2.0 (effective 22 September 2025), HSN 4901 (books) is taxed at 5% GST. This code falls under Chapter 49 — Printed Books, Newspapers, Pictures And Other Products Of The Printing Industry; Manuscripts, Typescripts And Plans.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 4901 at a glance

HSN Code4901
DescriptionPRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS
GST Rate (GST 2.0)5%
ChapterChapter 49 — Printed Books, Newspapers, Pictures And Other Products Of The Printing Industry; Manuscripts, Typescripts And Plans
Heading4901

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

Sub-classifications under HSN 4901

7 more specific 6- and 8-digit codes fall under 4901 (books). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
490110In Single Sheets, Whether Or Not Folded :5%
490191Dictionaries And Encyclopaedias, And Serial Instalments Thereof5%
490199Other5%
49011010Printed Books5%
49011020Pamphlets, Booklets, Brochures, Leaflets And Similar Printed Matter5%
49019100Dictionaries And Encyclopaedias, And Serial Instalments Thereof5%
49019900Other5%

Frequently Asked Questions

What is the HSN code for books?
The HSN code for books is 4901, under Chapter 49 (Printed Books, Newspapers, Pictures And Other Products Of The Printing Industry; Manuscripts, Typescripts And Plans).
What is the GST rate on books?
Under GST 2.0, HSN 4901 (books) is taxed at 5% GST.
Which chapter does HSN code 4901 belong to?
HSN 4901 belongs to Chapter 49 of the HSN classification — Printed Books, Newspapers, Pictures And Other Products Of The Printing Industry; Manuscripts, Typescripts And Plans.
Is the HSN code 4901 mandatory on invoices for books?
Yes. To bill books under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (4901) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

Related HSN codes in Chapter 49

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