--- title: "4903 HSN Code | HSN Code for Children’s picture and coloring books in India" description: "Know more about 4903 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4903 covering Children’s picture and coloring books." canonical: "https://busy.in/hsn/sub-chapter-4903/" --- # HSN Sub-chapter 4903: Children’s picture and coloring books Children's picture, drawing or colouring books Part of [Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans](https://busy.in/hsn/chapter-49/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 49030010 | [Children’s picture books](https://busy.in/hsn/hsn-49030010/) | | 49030020 | [Children’s Drawing or Colouring Books](https://busy.in/hsn/hsn-49030020/) | ## Frequently asked questions ### What products are classified under HSN 4903 It includes Children’s picture and coloring books ### How do I bill a kit or combo that 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. ### Does MRP, weight or pack size change GST treatment for Children’s picture and coloring books? 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. ### How should I document Children’s picture and coloring books sent for job work? 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. ### What should my invoice and records include for Children’s picture and coloring books? 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. ### Is the composition scheme suitable if I mainly trade Children’s picture and coloring books? 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. ## India's trade performance: HSN Sub-Chapter 4903 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹226 Cr (−3.09% YoY) — 0.0061% of India's total exports - Imports: ₹38 Cr (+1.42% YoY) — 0.0006% of India's total imports - Trade balance: ₹188 Cr (Surplus); surplus rank #335 of 1233 sub-chapters - Share of Chapter 49: 6.14% of its exports; import side 1.95% - Rank within Chapter 49: #3 of 11 by export value; import-side #5 ### Key metrics - Export CAGR: 9.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #680 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +36.85% in FY 2021-22 - Contribution to Ch. 49: 6.14% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 4903 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 Ch. 49 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 49 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 133.81 | 0.0058% | — | 4.78% | 7.80 | 0.0002% | — | 0.32% | +126.01 | #668 | | FY 2019-20 | 164.90 | 0.0075% | +23.23% | 6.84% | 19.72 | 0.0006% | +152.82% | 0.82% | +145.18 | #633 | | FY 2020-21 | 167.42 | 0.0078% | +1.53% | 9.08% | 12.62 | 0.0004% | −36.00% | 0.70% | +154.80 | #637 | | FY 2021-22 | 229.12 | 0.0073% | +36.85% | 8.46% | 24.89 | 0.0005% | +97.23% | 1.15% | +204.23 | #642 | | FY 2022-23 | 218.66 | 0.0060% | −4.57% | 7.11% | 32.90 | 0.0006% | +32.18% | 1.13% | +185.76 | #671 | | FY 2023-24 | 232.72 | 0.0064% | +6.43% | 6.54% | 37.33 | 0.0007% | +13.47% | 1.50% | +195.39 | #663 | | FY 2024-25 | 225.54 | 0.0061% | −3.09% | 6.14% | 37.86 | 0.0006% | +1.42% | 1.95% | +187.68 | #680 | - CAGR (7-year): exports 9.09%/yr, imports 30.12%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 4903 export-import analysis ### Consistent export growth: 9.09% CAGR over 7 years India's exports under HSN Sub-Chapter 4903 have grown at a compound annual rate of 9.09% over 7 fiscal years, rising from ₹133.81 Crore in FY 2018-19 to ₹225.54 Crore in FY 2024-25. ### HSN Sub-Chapter 4903 ranked #680 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 4903 ranks #680 out of 1233 sub-chapters by total export value. Within Chapter 49, it ranks #3 of 11. By trade surplus, it ranks #335 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4903 exports The strongest single-year export movement for HSN Sub-Chapter 4903 was recorded in FY 2021-22, when exports surged by 36.85% over the prior year. ### India maintains a trade surplus of ₹187.68 Crore in HSN Sub-Chapter 4903 goods In FY 2024-25, India's exports of ₹225.54 Cr exceeded imports of ₹37.86 Cr, resulting in a trade surplus of ₹187.68 Crore — ranking #335 of 1233 by surplus magnitude. ### Import growth of 30.12% CAGR signals rising demand for Children’s picture and coloring books India's imports under HSN Sub-Chapter 4903 have grown at 30.12% CAGR, reaching ₹37.86 Crore in FY 2024-25. ### HSN Sub-Chapter 4903 contributes 6.14% of Chapter 49 exports — ranked #3 Among the 11 sub-chapters under Chapter 49, HSN Sub-Chapter 4903 ranks #3 by export value — accounting for 6.14% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.95% share (rank #5). ## Related Sub-Chapters in Chapter 49 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 4901: Printed books, brochures, leaflets](https://busy.in/hsn/sub-chapter-4901/) | ₹2,869 Cr | | #2 | [HSN Sub-Chapter 4911: Printed matter](https://busy.in/hsn/sub-chapter-4911/) | ₹337 Cr | | #3 | HSN Sub-Chapter 4903: Children’s picture and coloring books (this hsn sub-chapter) | ₹226 Cr | | #4 | [HSN Sub-Chapter 4907: Unused stamps, bank notes, cheques](https://busy.in/hsn/sub-chapter-4907/) | ₹68 Cr | | #5 | [HSN Sub-Chapter 4910: Printed calendars](https://busy.in/hsn/sub-chapter-4910/) | ₹59 Cr | | #6 | [HSN Sub-Chapter 4905: Maps and hydrographic charts](https://busy.in/hsn/sub-chapter-4905/) | ₹54 Cr | | #7 | [HSN Sub-Chapter 4909: Printed postcards and cards](https://busy.in/hsn/sub-chapter-4909/) | ₹44 Cr | | #8 | [HSN Sub-Chapter 4908: Transfers](https://busy.in/hsn/sub-chapter-4908/) | ₹13 Cr | | #9 | [HSN Sub-Chapter 4902: Newspapers, journals, periodicals](https://busy.in/hsn/sub-chapter-4902/) | ₹7 Cr | | #10 | [HSN Sub-Chapter 4906: Architectural plans](https://busy.in/hsn/sub-chapter-4906/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 4901 | [Printed books, brochures, leaflets](https://busy.in/hsn/sub-chapter-4901/) | | 4902 | [Newspapers, journals, periodicals](https://busy.in/hsn/sub-chapter-4902/) | | 4904 | [Printed music](https://busy.in/hsn/sub-chapter-4904/) | | 4905 | [Maps and hydrographic charts](https://busy.in/hsn/sub-chapter-4905/) | | 4906 | [Architectural plans](https://busy.in/hsn/sub-chapter-4906/) | | 4907 | [Unused stamps, bank notes, cheques](https://busy.in/hsn/sub-chapter-4907/) | | 4908 | [Transfers](https://busy.in/hsn/sub-chapter-4908/) | | 4909 | [Printed postcards and cards](https://busy.in/hsn/sub-chapter-4909/) | | 4910 | [Printed calendars](https://busy.in/hsn/sub-chapter-4910/) | | 4911 | [Printed matter](https://busy.in/hsn/sub-chapter-4911/) |