--- title: "HSN Code for Children’s Drawing or Colouring Books | HSN 49030020 GST Rate" description: "Find HSN and GST Rates for 49030020 related to Children’s Drawing or Colouring Books with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-49030020/" --- # HSN Code 49030020: Children’s Drawing or Colouring 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 : Drawing or colouring books | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 49030020 ? It includes In Book Form ### Does e‑invoicing apply when I sell Children’s Drawing or Colouring 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. ### Any example to understand GST on Children’s Drawing or Colouring 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 Drawing or Colouring Books? Use the exact HSN and form. Don’t charge GST on exempt items; apply 5%/12%/18% only where the entry requires it. ### Is ITC available on expenses for supplying Children’s Drawing or Colouring Books? No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42. ### Do I need an e‑way bill while moving Children’s Drawing or Colouring Books? An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for such goods. ## India's trade performance: HSN Code 49030020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹195 Cr (−6.14% YoY) — 0.0053% of India's total exports - Imports: ₹12 Cr (+63.59% YoY) — 0.0002% of India's total imports - Trade balance: ₹184 Cr (Surplus); surplus rank #1203 of 12657 HSN codes - Share of Sub-Chapter 4903: 86.62% of its exports; import side 30.85% - Rank within Sub-Chapter 4903: #1 of 2 by export value; import-side #2 ### Key metrics - Export CAGR: 7.63% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1871 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +33.23% in FY 2021-22 - Contribution to Sub-Ch. 4903: 86.62% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 49030020 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 | 125.64 | 0.0055% | — | 93.89% | 3.01 | 0.0001% | — | 38.59% | +122.63 | #1768 | | FY 2019-20 | 159.55 | 0.0072% | +26.99% | 96.76% | 7.31 | 0.0002% | +142.86% | 37.07% | +152.24 | #1521 | | FY 2020-21 | 160.94 | 0.0075% | +0.87% | 96.13% | 3.86 | 0.0001% | −47.20% | 30.59% | +157.08 | #1591 | | FY 2021-22 | 214.42 | 0.0068% | +33.23% | 93.58% | 4.19 | 0.0001% | +8.55% | 16.83% | +210.23 | #1584 | | FY 2022-23 | 193.96 | 0.0054% | −9.54% | 88.70% | 7.10 | 0.0001% | +69.45% | 21.58% | +186.86 | #1775 | | FY 2023-24 | 208.15 | 0.0058% | +7.32% | 89.44% | 7.14 | 0.0001% | +0.56% | 19.13% | +201.01 | #1744 | | FY 2024-25 | 195.36 | 0.0053% | −6.14% | 86.62% | 11.68 | 0.0002% | +63.59% | 30.85% | +183.68 | #1871 | - CAGR (7-year): exports 7.63%/yr, imports 25.36%/yr (consistently Surplus) ## Key trade insights: HSN Code 49030020 export-import analysis ### Consistent export growth: 7.63% CAGR over 7 years India's exports under HSN Code 49030020 have grown at a compound annual rate of 7.63% over 7 fiscal years, rising from ₹125.64 Crore in FY 2018-19 to ₹195.36 Crore in FY 2024-25. ### HSN Code 49030020 ranked #1871 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 49030020 ranks #1871 out of 12657 HSN codes by total export value. Within Sub-Chapter 4903, it ranks #1 of 2. By trade surplus, it ranks #1203 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 49030020 exports The strongest single-year export movement for HSN Code 49030020 was recorded in FY 2021-22, when exports surged by 33.23% over the prior year. ### India maintains a trade surplus of ₹183.68 Crore in HSN Code 49030020 goods In FY 2024-25, India's exports of ₹195.36 Cr exceeded imports of ₹11.68 Cr, resulting in a trade surplus of ₹183.68 Crore — ranking #1203 of 12657 by surplus magnitude. ### Import growth of 25.36% CAGR signals rising demand for Children’s Drawing or Colouring Books India's imports under HSN Code 49030020 have grown at 25.36% CAGR, reaching ₹11.68 Crore in FY 2024-25. ### HSN Code 49030020 contributes 86.62% of Sub-Chapter 4903 exports — ranked #1 Among the 2 HSN codes under Sub-Chapter 4903, HSN Code 49030020 ranks #1 by export value — accounting for 86.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 30.85% share (rank #2). ## 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 (this hsn code) | ₹195 Cr | | #2 | [HSN Code 49030010: Children’s picture books](https://busy.in/hsn/hsn-49030010/) | ₹30 Cr |