What products are classified under HSN 49019900 ?
It includes Journals/periodicals: frequent issues
HSN Code 49019900 represents Printed Books, Brochures & Printed Matter under GST classification. This code helps businesses identify Printed Books, Brochures & Printed Matter correctly for billing, taxation, and trade. With HSN Code 49019900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Printed Books, Brochures & Printed Matter.
HSN Code 49019900 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | 4901 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets | Other : Other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Other : Other
Chapter
49 – Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Sub Chapter
4901 – Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
Printed Books, Brochures & Printed Matter does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| In single sheets, whether or not folded : Printed books | |
| In single sheets, whether or not folded : Pamphlets, booklets, brochures, leaflets and similar printed matter | |
| Other : Dictionaries and encyclopaedias, and serial instalments thereof |
In single sheets, whether or not folded : Printed books
In single sheets, whether or not folded : Pamphlets, booklets, brochures, leaflets and similar printed matter
Other : Dictionaries and encyclopaedias, and serial instalments thereof
It includes Journals/periodicals: frequent issues
e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported.
Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply for food items.
An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for such goods.
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.
Use the exact HSN and form. Don’t charge GST on exempt items; apply 5%/12%/18% only where the entry requires it.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.