---
title: "HSN Code for Children’s picture books | HSN 49030010 GST Rate"
description: "Find HSN and GST Rates for 49030010 related to Children’s picture books with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-49030010/"
---

# HSN Code 49030010: Children’s picture books

- [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/)
- [Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans](https://busy.in/hsn/chapter-49/)
- [Sub-chapter 4903: Children’s picture and coloring books](https://busy.in/hsn/sub-chapter-4903/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Children's picture, drawing or colouring books : Picture books | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 49030010 ?

It includes Music, printed or manuscript

### Is ITC available on expenses for supplying Children’s picture books?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.

### Any example to understand GST on Children’s picture books?

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.

### Any watch‑outs when classifying Children’s picture books?

Use the exact HSN and form. Don’t charge GST on exempt items; apply 5%/12%/18% only where the entry requires it.

### Does e‑invoicing apply when I sell Children’s picture books?

e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported.

## India's trade performance: HSN Code 49030010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹30 Cr (+22.82% YoY) — 0.0008% of India's total exports
- Imports: ₹26 Cr (−13.28% YoY) — 0.0004% of India's total imports
- Trade balance: ₹4 Cr (Surplus); surplus rank #3853 of 12657 HSN codes
- Share of Sub-Chapter 4903: 13.39% of its exports; import side 69.15%
- Rank within Sub-Chapter 4903: #2 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 24.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4317 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +126.85% in FY 2021-22
- Contribution to Sub-Ch. 4903: 13.39% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 49030010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4903 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4903 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 8.17 | 0.0004% | — | 6.11% | 4.79 | 0.0001% | — | 61.41% | +3.38 | #5242 |
| FY 2019-20 | 5.35 | 0.0002% | −34.52% | 3.24% | 12.41 | 0.0004% | +159.08% | 62.93% | −7.06 | #5770 |
| FY 2020-21 | 6.48 | 0.0003% | +21.12% | 3.87% | 8.76 | 0.0003% | −29.41% | 69.41% | −2.28 | #5614 |
| FY 2021-22 | 14.70 | 0.0005% | +126.85% | 6.42% | 20.71 | 0.0005% | +136.42% | 83.21% | −6.01 | #4993 |
| FY 2022-23 | 24.70 | 0.0007% | +68.03% | 11.30% | 25.80 | 0.0004% | +24.58% | 78.42% | −1.10 | #4425 |
| FY 2023-24 | 24.58 | 0.0007% | −0.49% | 10.56% | 30.19 | 0.0005% | +17.02% | 80.87% | −5.61 | #4479 |
| FY 2024-25 | 30.19 | 0.0008% | +22.82% | 13.39% | 26.18 | 0.0004% | −13.28% | 69.15% | +4.01 | #4317 |

- CAGR (7-year): exports 24.34%/yr, imports 32.72%/yr (consistently Surplus)

## Key trade insights: HSN Code 49030010 export-import analysis

### Consistent export growth: 24.34% CAGR over 7 years

India's exports under HSN Code 49030010 have grown at a compound annual rate of 24.34% over 7 fiscal years, rising from ₹8.17 Crore in FY 2018-19 to ₹30.19 Crore in FY 2024-25.

### HSN Code 49030010 ranked #4317 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 49030010 ranks #4317 out of 12657 HSN codes by total export value. Within Sub-Chapter 4903, it ranks #2 of 2. By trade surplus, it ranks #3853 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 49030010 exports

The strongest single-year export movement for HSN Code 49030010 was recorded in FY 2021-22, when exports surged by 126.85% over the prior year.

### India maintains a trade surplus of ₹4.01 Crore in HSN Code 49030010 goods

In FY 2024-25, India's exports of ₹30.19 Cr exceeded imports of ₹26.18 Cr, resulting in a trade surplus of ₹4.01 Crore — ranking #3853 of 12657 by surplus magnitude.

### Import growth of 32.72% CAGR signals rising demand for Children’s picture books

India's imports under HSN Code 49030010 have grown at 32.72% CAGR, reaching ₹26.18 Crore in FY 2024-25.

### HSN Code 49030010 contributes 13.39% of Sub-Chapter 4903 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 4903, HSN Code 49030010 ranks #2 by export value — accounting for 13.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 69.15% share (rank #1).

## Related HSN Codes in Sub-Chapter 4903

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 49030020: Children’s Drawing or Colouring Books](https://busy.in/hsn/hsn-49030020/) | ₹195 Cr |
| #2 | HSN Code 49030010: Children’s picture books (this hsn code) | ₹30 Cr |