--- title: "HSN Code for Pictures, Designs, Photographs | HSN 49119100 GST Rate" description: "Find HSN and GST Rates for 49119100 related to Pictures, Designs, Photographs with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-49119100/" --- # HSN Code 49119100: Pictures, Designs, Photographs - [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 4911: Printed matter](https://busy.in/hsn/sub-chapter-4911/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Pictures, designs and photographs | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 49119100 ? It includes Computer/Device Reproduced Plans/Drawings ### Any common misclassification issue with Pictures, Designs, Photographs? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Pictures, Designs, Photographs? 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. ### Can we claim ITC on inputs used to trade Pictures, Designs, Photographs? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Pictures, Designs, Photographs? Under HSN 49119100, Pictures, Designs, Photographs attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Pictures, Designs, Photographs? 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. ## India's trade performance: HSN Code 49119100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹63 Cr (+1.72% YoY) — 0.0017% of India's total exports - Imports: ₹19 Cr (+2.36% YoY) — 0.0003% of India's total imports - Trade balance: ₹43 Cr (Surplus); surplus rank #2258 of 12657 HSN codes - Share of Sub-Chapter 4911: 18.59% of its exports; import side 3.18% - Rank within Sub-Chapter 4911: #3 of 8 by export value; import-side #6 ### Key metrics - Export CAGR: 8.18% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3321 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +31.73% in FY 2020-21 - Contribution to Sub-Ch. 4911: 18.59% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 49119100 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. 4911 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4911 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 39.04 | 0.0017% | — | 12.16% | 13.64 | 0.0004% | — | 1.59% | +25.40 | #3225 | | FY 2019-20 | 46.01 | 0.0021% | +17.85% | 14.67% | 10.10 | 0.0003% | −25.95% | 1.06% | +35.91 | #3001 | | FY 2020-21 | 60.61 | 0.0028% | +31.73% | 28.09% | 6.84 | 0.0002% | −32.28% | 0.89% | +53.77 | #2660 | | FY 2021-22 | 65.60 | 0.0021% | +8.23% | 27.08% | 11.06 | 0.0002% | +61.70% | 1.16% | +54.54 | #2976 | | FY 2022-23 | 53.13 | 0.0015% | −19.01% | 19.40% | 22.84 | 0.0004% | +106.51% | 2.01% | +30.29 | #3397 | | FY 2023-24 | 61.51 | 0.0017% | +15.77% | 16.95% | 18.65 | 0.0003% | −18.35% | 1.69% | +42.86 | #3249 | | FY 2024-25 | 62.57 | 0.0017% | +1.72% | 18.59% | 19.09 | 0.0003% | +2.36% | 3.18% | +43.48 | #3321 | - CAGR (7-year): exports 8.18%/yr, imports 5.76%/yr (consistently Surplus) ## Key trade insights: HSN Code 49119100 export-import analysis ### Consistent export growth: 8.18% CAGR over 7 years India's exports under HSN Code 49119100 have grown at a compound annual rate of 8.18% over 7 fiscal years, rising from ₹39.04 Crore in FY 2018-19 to ₹62.57 Crore in FY 2024-25. ### HSN Code 49119100 ranked #3321 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 49119100 ranks #3321 out of 12657 HSN codes by total export value. Within Sub-Chapter 4911, it ranks #3 of 8. By trade surplus, it ranks #2258 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 49119100 exports The strongest single-year export movement for HSN Code 49119100 was recorded in FY 2020-21, when exports surged by 31.73% over the prior year. ### India maintains a trade surplus of ₹43.48 Crore in HSN Code 49119100 goods In FY 2024-25, India's exports of ₹62.57 Cr exceeded imports of ₹19.09 Cr, resulting in a trade surplus of ₹43.48 Crore — ranking #2258 of 12657 by surplus magnitude. ### Import growth of 5.76% CAGR signals stable import dependency for Pictures, Designs, Photographs India's imports under HSN Code 49119100 have grown at 5.76% CAGR, reaching ₹19.09 Crore in FY 2024-25. ### HSN Code 49119100 contributes 18.59% of Sub-Chapter 4911 exports — ranked #3 Among the 8 HSN codes under Sub-Chapter 4911, HSN Code 49119100 ranks #3 by export value — accounting for 18.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.18% share (rank #6). ## Related HSN Codes in Sub-Chapter 4911 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 49111090: Trade advertising material, commercial catalogues](https://busy.in/hsn/hsn-49111090/) | ₹125 Cr | | #2 | [HSN Code 49119990: Other printed matter \| Other](https://busy.in/hsn/hsn-49119990/) | ₹118 Cr | | #3 | HSN Code 49119100: Pictures, Designs, Photographs (this hsn code) | ₹63 Cr | | #4 | [HSN Code 49111020: Commercial Catalogues](https://busy.in/hsn/hsn-49111020/) | ₹15 Cr | | #5 | [HSN Code 49111010: Trade Advertising Material, Printed Posters](https://busy.in/hsn/hsn-49111010/) | ₹11 Cr | | #6 | [HSN Code 49111030: Printed Inlay Cards](https://busy.in/hsn/hsn-49111030/) | ₹2 Cr | | #7 | [HSN Code 49119920: Computer/Device Reproduced Plans/Drawings](https://busy.in/hsn/hsn-49119920/) | ₹2 Cr | | #8 | [HSN Code 49119910: Hard copy of computer software](https://busy.in/hsn/hsn-49119910/) | ₹1 Cr |