In India, the Goods and Services Tax (GST) impacts almost every industry, including publishing. GST on Books, along with newspapers, brochures, and calendars, applies specific rates based on their corresponding HSN codes. Understanding the correct GST rate for these products is essential for both businesses and consumers to stay compliant with tax regulations. In this article, we explore the applicable GST rates, HSN codes, and exemptions for books, brochures, newspapers, and calendars.
Table of Contents
What is the GST on Books?
Books, both printed and bound, enjoy special consideration under GST. Books meant for educational purposes, including textbooks, are exempt from GST. However, other types of books may attract different GST rates based on their category.
Exemption of GST on Books for Educational Purposes
GST on books used for educational purposes, including school textbooks, reference books, and other study materials, falls under the exemption list. This includes any books prescribed by educational institutions.
GST on Books for Non-Educational Purposes
Non-educational books, such as novels, storybooks, and fictional works are generally exempt from GST, making them an affordable option for the masses.
GST on E-book and Digital Publications
E-books and digital publications Unlike their printed counterparts, digital books or e-books attract 18% GST. This includes novels, academic books, and other online publications.
Related Read: GST on Education Services in 2024 in India
List of GST on Books, Brochures, Newspapers, and Calendars
Below is a comprehensive list of the GST on Books and various other printed materials for the year 2024:
HSN Code |
Description |
GST Rate |
4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | NIL |
490210 | Appearing at least four times a week | NIL |
49021010 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material appearing at least four times a week: Newspapers | NIL |
49021020 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material appearing at least four times a week: Journals and periodicals | NIL |
490290 | Other | NIL |
49029010 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material other: Newspapers | NIL |
49029020 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material other: Journals and periodicals | NIL |
4903 | Children’s picture, drawing or coloring books | NIL |
490300 | Children’s picture, drawing or coloring books | NIL |
49030010 | Children’s picture, drawing or coloring books: Picture books | NIL |
49030020 | Children’s picture, drawing or coloring books: Drawing or coloring books | NIL |
4904 | Music, printed or in manuscript, whether or not found or illustrated | NIL |
49040000 | Music, printed or in manuscript, whether or not found or illustrated | NIL |
4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | NIL |
49051000 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: Globes | NIL |
49059100 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed – other: In book form | NIL |
490599 | Other | NIL |
49059910 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed – other: Geographical, hydrological, astronomical maps or charts | NIL |
49059990 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed – other: Other | NIL |
4901 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets | 5% |
490110 | In single sheets, whether or not folded | 5% |
49011010 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Printed books | 5% |
49011020 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Pamphlets, booklets, brochures, leaflets and similar printed matter | 5% |
49019100 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets – other: Dictionaries and encyclopedias, and serial installments thereof | 5% |
49019900 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets – other: Other | 5% |
4906 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | 12% |
49060000 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | 12% |
4907 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
490700 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
49070010 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
49070020 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
49070030 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
49070090 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
4908 | Transfers (decalcomanias) | 12% |
49081000 | Transfers (decalcomanias), vitrifiable | 12% |
49089000 | Transfers (decalcomanias) other | 12% |
4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 12% |
490900 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 12% |
49090010 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Printed or illustrated postcards; printed cards bearing personal greetings, messages | 12% |
49090090 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Printed or illustrated postcards; printed cards bearing personal greetings, messages | 12% |
4910 | Calendars of any kind, printed, including calendar blocks | 12% |
491000 | Calendars of any kind, printed, including calendar blocks | 12% |
49100010 | Calendars of any kind, printed, including calendar blocks: Advertising calendar | 12% |
49100090 | Calendars of any kind, printed, including calendar blocks: Other | 12% |
4911 | Other printed matter, including printed pictures and photographs | 12% |
491110 | Trade advertising material, commercial catalogs and the like | 12% |
49111010 | Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Posters, printed | 12% |
49111020 | Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Commercial catalogs | 12% |
49111030 | Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Printed inlay cards | 12% |
49111090 | Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Other | 12% |
49119100 | Other printed matter, including printed pictures and photographs – other: Pictures, designs and photographs | 12% |
491199 | Other | 12% |
49119910 | Other printed matter, including printed pictures and photographs – other: Other: Hard copy (printed) of computer software | 12% |
49119920 | Other printed matter, including printed pictures and photographs – other: Other: Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices | 12% |
49119990 | Other printed matter, including printed pictures and photographs – other | 12% |
Read More: Full List of GST Rates in 2024
Conclusion
Understanding the GST on books, brochures, newspapers, and calendars, along with their associated HSN codes, is vital for businesses dealing in printed materials. Books and newspapers enjoy GST exemptions under HSN codes 4901 and 4902, while promotional materials like brochures and calendars attract 12% GST under HSN codes 4901 and 4910.
By correctly categorizing these items and applying the appropriate GST rate, businesses can ensure compliance with GST regulations and avoid unnecessary tax burdens.
FAQs
1. What is the GST rate for newspapers and periodicals?
Newspapers and periodicals are exempt from GST in print form, while digital versions attract 18%.
2. What is the GST rate on Calendars?
Printed calendars attract 12% GST.
3. What is the GST rate on Brochures?
Brochures and promotional materials have a GST rate of 12%.
4. What is the HSN code for a Book?
The HSN code for printed books is 4901.
5. What is the HSN code for a Newspaper?
The HSN code for printed newspapers is 4902.
6. Is GST applicable to all types of books?
No, GST is generally exempt on printed books, including novels, textbooks, and magazines.
7. Are there exemptions for educational books?
Yes, books prescribed by educational institutions are completely exempt from GST.