What products are classified under HSN 49030010 ?
It includes Music, printed or manuscript
HSN Code 49030010 represents Children’s picture books under GST classification. This code helps businesses identify Children’s picture books correctly for billing, taxation, and trade. With HSN Code 49030010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Children’s picture books.
HSN Code 49030010 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 | 4903 | Children's picture, drawing or colouring books | Children's picture, drawing or colouring books : Picture books | 0% | 0% | 0% | 0% |
Description of goods
Children's picture, drawing or colouring books : Picture books
Chapter
49 – Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Sub Chapter
4903 – Children's picture, drawing or colouring books
Children’s picture books does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Children's picture, drawing or colouring books : Drawing or colouring books |
Children's picture, drawing or colouring books : Drawing or colouring books
It includes Music, printed or manuscript
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.
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.
Use the exact HSN and form. Don’t charge GST on exempt items; apply 5%/12%/18% only where the entry requires it.
e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported.
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.