What products are classified under HSN 49060000 ?
It includes Bank Notes
HSN Code 49060000 represents Original Hand-Drawn Plans/Drawings/Texts under GST classification. This code helps businesses identify Original Hand-Drawn Plans/Drawings/Texts correctly for billing, taxation, and trade. With HSN Code 49060000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Original Hand-Drawn Plans/Drawings/Texts.
HSN Code 49060000 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 | 4906 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING | 9% | 9% | 18% | 0% |
Description of goods
PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING
Chapter
49 – Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Sub Chapter
4906 – Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing
Original Hand-Drawn Plans/Drawings/Texts does not include products with the following descriptions:
| HSN Code | Description |
|---|
It includes Bank Notes
Under HSN 49060000, Original Hand-Drawn Plans/Drawings/Texts attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
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.