---
title: "HSN Code for IT software docs | HSN 49070030 GST Rate"
description: "Find HSN and GST Rates for 49070030 related to IT software docs with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-49070030/"
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# HSN Code 49070030: IT software docs

- [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 4907: Unused stamps, bank notes, cheques](https://busy.in/hsn/sub-chapter-4907/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title : Documents of title conveying the right to use Information Technology software | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 49070030 ?

It includes Transfers (Decalcomanias), Vitrifiable

### How should mixed supplies be billed when IT software docs is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for IT software docs; Nil for exempt items if applicable).

### Any common misclassification issue with IT software docs?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for IT software docs?

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.

### Do e‑way bill and e‑invoice apply for IT software docs?

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.

### How much GST applies to IT software docs?

Under HSN 49070030, IT software docs attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade IT software docs?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 49070030 (FY 2024-25)

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

- Exports: < ₹1 Crore (−20.49% YoY) — 0.0000% of India's total exports
- Imports: ₹240 Cr (−1.41% YoY) — 0.0039% of India's total imports
- Trade balance: −₹239 Cr (Deficit); surplus rank #11442 of 12657 HSN codes
- Share of Sub-Chapter 4907: 1.42% of its exports; import side 99.63%
- Rank within Sub-Chapter 4907: #2 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 3.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8275 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,835.00% in FY 2021-22
- Contribution to Sub-Ch. 4907: 1.42% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 49070030

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. 4907 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4907 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.33% | 228.40 | 0.0064% | — | 96.18% | −227.61 | #7825 |
| FY 2019-20 | 1.11 | 0.0001% | +40.51% | 0.87% | 247.28 | 0.0074% | +8.27% | 97.15% | −246.17 | #7503 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −63.96% | 2.12% | 274.32 | 0.0094% | +10.94% | 82.61% | −273.92 | #8395 |
| FY 2021-22 | 7.74 | 0.0002% | +1,835.00% | 26.26% | 257.34 | 0.0056% | −6.19% | 99.77% | −249.60 | #5808 |
| FY 2022-23 | 11.96 | 0.0003% | +54.52% | 25.73% | 340.03 | 0.0059% | +32.13% | 99.88% | −328.07 | #5392 |
| FY 2023-24 | 1.22 | 0.0000% | −89.80% | 2.52% | 243.24 | 0.0043% | −28.47% | 99.84% | −242.02 | #8067 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −20.49% | 1.42% | 239.81 | 0.0039% | −1.41% | 99.63% | −238.84 | #8275 |

- CAGR (7-year): exports 3.48%/yr, imports 0.82%/yr (consistently Deficit)

## Key trade insights: HSN Code 49070030 export-import analysis

### Consistent export growth: 3.48% CAGR over 7 years

India's exports under HSN Code 49070030 have grown at a compound annual rate of 3.48% over 7 fiscal years, rising from ₹0.79 Crore in FY 2018-19 to ₹0.97 Crore in FY 2024-25.

### HSN Code 49070030 ranked #8275 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 49070030 ranks #8275 out of 12657 HSN codes by total export value. Within Sub-Chapter 4907, it ranks #2 of 4. By trade surplus, it ranks #11442 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 49070030 exports

The strongest single-year export movement for HSN Code 49070030 was recorded in FY 2021-22, when exports surged by 1,835.00% over the prior year.

### India records a trade deficit of ₹238.84 Crore in HSN Code 49070030 goods

In FY 2024-25, India's imports of ₹239.81 Cr exceeded exports of ₹0.97 Cr, resulting in a trade deficit of ₹238.84 Crore — ranking #11442 of 12657 by surplus magnitude.

### Import growth of 0.82% CAGR signals stable import dependency for IT software docs

India's imports under HSN Code 49070030 have grown at 0.82% CAGR, reaching ₹239.81 Crore in FY 2024-25.

### HSN Code 49070030 contributes 1.42% of Sub-Chapter 4907 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 4907, HSN Code 49070030 ranks #2 by export value — accounting for 1.42% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 99.63% share (rank #1).

## Related HSN Codes in Sub-Chapter 4907

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 49070090: Unused Postage Stamps](https://busy.in/hsn/hsn-49070090/) | ₹67 Cr |
| #2 | HSN Code 49070030: IT software docs (this hsn code) | < ₹1 Crore |
| #3 | [HSN Code 49070010: Unused Postage, Revenue Stamps](https://busy.in/hsn/hsn-49070010/) | < ₹1 Crore |
| — | [HSN Code 49070020: Bank Notes](https://busy.in/hsn/hsn-49070020/) | — |