What products are classified under HSN 4903
It includes Children’s picture and coloring books
HSN Sub Chapter 4903 represents Children’s picture and coloring books under GST classification. This code helps businesses identify Children’s picture and coloring books correctly for billing, taxation, and trade. With HSN Sub Chapter 4903, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Children’s picture and coloring books.
GST Rate for Children’s picture and coloring books under HSN Code 4903. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 49 | 4903 | Children's picture, drawing or colouring books | 5% | 5% |
Chapter: 49
Description: Children's picture, drawing or colouring books
Following Tariff HSN code falls under Children’s picture and coloring books:
| Tariff HSN | Description |
|---|---|
| Children's picture, drawing or colouring books : Picture books | |
| Children's picture, drawing or colouring books : Drawing or colouring books |
Children's picture, drawing or colouring books : Picture books
Children's picture, drawing or colouring books : Drawing or colouring books
| Order Number | Description |
|---|---|
| Riseom Solutions Private Limited (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| Sonka Publication (India) Pvt Ltd. (Delhi High Court, Delhi) | |
| Sonka Publications (India) Private Limited (AAR (Authority For Advance Ruling), Delhi) |
Riseom Solutions Private Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
Sonka Publication (India) Pvt Ltd. (Delhi High Court, Delhi)
Sonka Publications (India) Private Limited (AAR (Authority For Advance Ruling), Delhi)
It includes Children’s picture and coloring books
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Use a delivery challan for sending Children’s picture and coloring books to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
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.