HSN CodeGST Nil / Exempt

4901

Chapter

49

Printed Books, Newspapers

Printed books, brochures, leaflets

HSN Code

4901

GST Rate

Nil / Exempt

Type

HSN

Common Items / Examples

bookstextbooksnovelsprinted books

GST Rate Details

This item is GST exempt — no GST is charged on supply of printed books, brochures, leaflets.

Even though it is exempt, you may still need to mention the HSN code 4901 in your GST returns if your turnover exceeds ₹5 crore.

* GST rates are subject to change. Always verify with the CBIC official notification before filing.

Frequently Asked Questions

What is HSN code 4901?

HSN code 4901 is the Harmonised System of Nomenclature code for "Printed books, brochures, leaflets" under Chapter 49 — Printed Books, Newspapers. This code is used in GST invoices and returns to classify goods.

What is the GST rate on HSN code 4901?

The GST rate on HSN code 4901 (Printed books, brochures, leaflets) is Nil (0%). This item is exempt from GST.

Is HSN code mandatory in GST invoices?

Yes. Businesses with annual turnover above ₹5 crore must mention 6-digit HSN codes in B2B invoices and 4-digit codes in B2C invoices. For turnover ₹1.5–5 crore, 4-digit HSN is required in B2B invoices.

What is the difference between HSN and SAC codes?

HSN (Harmonised System of Nomenclature) codes are used for goods, while SAC (Services Accounting Code) codes are used for services in GST. Code 4901 is an HSN code for goods.

How many digits are in an HSN code?

HSN codes can have 2, 4, 6, or 8 digits depending on the level of classification. 2-digit codes represent chapters, 4-digit heading, 6-digit sub-heading, and 8-digit tariff item.