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.

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.

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