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.
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.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 4901 | Printed books | Textbooks, reference books, story books and similar printed books | 0% |
| 49019900 | Other printed books | Other printed reading books and similar bound works | 0% |
| 4902 | Newspapers and periodicals | Printed newspapers, journals and magazines | 0% |
| 48202000 | Exercise books | Exercise notebooks, graph and lab notebooks | 5% |
| 4910 | Printed calendars | Wall, desk, pocket and other printed calendars | 12% |
| 49100010 | Advertising calendars | Printed promotional or advertising calendars | 12% |
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.
I am a Fellow Chartered Accountant (FCA) and LLB graduate with 10 years of experience in corporate auditing, taxation, and financial consulting. My expertise includes corporate audits, income tax planning, HSN code classification, and GST rate advisory. Through my blogs and articles, I aim to simplify corporate taxation, auditing, and GST compliance, making financial matters more accessible for professionals and business owners.
Frequently Asked Questions
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What is the HSN code for books in India?
In India, most printed books are classified in chapter 49 under the printed books heading, which covers books, brochures, leaflets and similar printed works.
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How is the GST rate determined for printed books?
The GST rate for printed books depends on their classification. Many books under the main printed books heading are exempt from GST, while other printed materials that do not fit this heading may be taxed at a lower or standard slab based on notifications.
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Are all types of books classified under the same HSN code?
Most reading books such as textbooks, reference books and story books fall under the main printed books heading. Items like exercise books, notebooks and calendars use separate headings, so not every printed product called a book shares the same HSN code.
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How do publishers and retailers use the HSN code for GST filing?
Publishers and retailers assign the printed books HSN code to qualifying books and separate codes to stationery and other printed materials in their item masters. They then show sales HSN wise in GST returns so that exempt book turnover and taxable printed goods are correctly reported.
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What is the GST rate for printed books under the HSN code?
Many printed books that fall under the main printed books heading are fully exempt from GST, so no tax is charged on their sale. Other printed products that do not qualify as books may be taxed at 5% or 18% depending on their exact HSN classification and the applicable rate notifications.