What products are classified under HSN 49119100 ?
It includes Computer/Device Reproduced Plans/Drawings
HSN Code 49119100 represents Pictures, Designs, Photographs under GST classification. This code helps businesses identify Pictures, Designs, Photographs correctly for billing, taxation, and trade. With HSN Code 49119100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Pictures, Designs, Photographs.
HSN Code 49119100 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 | 4911 | Other printed matter, including printed pictures and photographs | Other : Pictures, designs and photographs | 9% | 9% | 18% | 0% |
Description of goods
Other : Pictures, designs and photographs
Chapter
49 – Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Sub Chapter
4911 – Other printed matter, including printed pictures and photographs
Pictures, Designs, Photographs does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Trade advertising material, commercial catalogues and the like : Posters, printed | |
| Trade advertising material, commercial catalogues and the like : Commercial catalogues | |
| Trade advertising material, commercial catalogues and the like : Printed inlay cards | |
| Trade advertising material, commercial catalogues and the like : Other | |
| Other : Other : Hard copy (printed) of computer software | |
| Other : Other : Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices | |
| Other : Other : Other |
Trade advertising material, commercial catalogues and the like : Posters, printed
Trade advertising material, commercial catalogues and the like : Commercial catalogues
Trade advertising material, commercial catalogues and the like : Printed inlay cards
Trade advertising material, commercial catalogues and the like : Other
Other : Other : Hard copy (printed) of computer software
Other : Other : Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices
Other : Other : Other
| Order Number | Description |
|---|---|
| Macro Media Digital Imaging Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Karnataka) |
Macro Media Digital Imaging Pvt. Ltd (AAAR (Appellate Authority For Advance Ruling), Karnataka)
It includes Computer/Device Reproduced Plans/Drawings
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 49119100, Pictures, Designs, Photographs attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.