Books HSN Code: Understanding HSN Classifications for Books and Printed Materials
Books are used in schools, colleges, offices and homes for study, reference and leisure reading. They include textbooks , story books, reference guides and many other printed materials.
To handle GST correctly, businesses must understand how books and other printed materials are classified under HSN and which items are exempt and which are taxed.
Book A Demo
What Is the Books HSN Code?
Under GST, printed books are mainly classified in chapter 49 which covers printed books, newspapers and other printed matter. The most important heading for books is the printed books heading which includes books, brochures, leaflets and similar printed works.
This heading generally covers textbooks, reference books, novels, children story books and many other book formats that are printed on paper and bound as a complete work. Whether the book is for education or for general reading, it usually falls in this printed books family.
Magazines, newspapers and some other periodicals also fall in chapter 49 but under different headings. Exercise books, diaries and registers are usually placed in the paper stationery chapter instead of the printed books heading, so they do not share the same books HSN code.
Books HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 10 |
| Section Title | Guide to HSN Section 10 |
| Section Description | PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD & ARTICLES THEREOF |
| Chapter | |
|---|---|
| Chapter No | 49 |
| Chapter Title | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
| Chapter Description | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 4901 | Printed books, brochures, leaflets | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 49011010 | Printed Books In Single Sheets | 0% |
| 49011020 | Handprinted or Blockprinted Textiles on Paper | 5% |
| 49019100 | Dictionaries, Encyclopaedias & Serial Installments | 5% |
| 49019900 | Printed Books, Brochures & Printed Matter | 5% |
* GST rates may vary based on the latest GST notifications
HSN Code for Printed Books and Educational Materials
Most printed books used for education such as school textbooks, college books and professional reference books come under the main printed books heading in chapter 49. Story books, children picture books and many exam guides also fall in the same heading.
Question banks, guide books and competitive exam practice books are normally treated as printed books when their main purpose is reading and learning. They use the same books HSN family as textbooks and other educational books.
On the other hand, exercise books, notebooks, practical record books and answer books that are meant for writing rather than mainly reading are classified as stationery and fall under a separate heading in the paper group. Wall calendars, greeting cards and printed posters also use their own headings and are not treated as books for HSN purposes.
This means not every printed item used by students or offices can use the books HSN code. Businesses must separate pure reading books from stationery and other printed products and assign HSN codes accordingly.
GST on Books and HSN Code Classification
Under the current GST structure, most printed books under the main printed books heading are exempt from GST . This exemption usually covers educational textbooks as well as many general interest books, so no GST is charged on their sale.
Other printed materials in the same chapter, such as some periodicals or items that do not meet the book description, may be taxed under a lower or standard slab depending on notifications. Stationery products like exercise books and notebooks are often taxed at 0% or 18% based on their exact classification.
Because of this mixed treatment, publishers, distributors and booksellers must map each product to the correct HSN heading. Books that qualify for exemption are kept under the printed books code with zero GST, while taxable printed items and stationery are kept under different codes with the applicable rate.
For GST compliance, publishers and retailers configure separate item codes in their accounting software for textbooks, general books, exercise books and other printed products. Invoices show the description, HSN code and GST rate clearly, and outward supplies are reported HSN wise in returns so that exempt and taxable turnover are properly separated.
Conclusion
The books HSN code system places printed books in chapter 49 under the printed books heading, while exercise books and other stationery sit in the paper group and many special printed items use their own headings.
When publishers, distributors and retailers assign the correct HSN code to each type of book and printed product and apply exemption or the right GST slab as per the law, their billing stays accurate and GST returns remain clear. This reduces the risk of disputes and penalties linked to wrong classification or GST treatment on books and printed materials.
