4906 HSN Code: Architectural plans

HSN Sub Chapter 4906 represents Architectural plans under GST classification. This code helps businesses identify Architectural plans correctly for billing, taxation, and trade. With HSN Sub Chapter 4906, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Architectural plans.

Find The Right HSN & Bill Faster With BUSY

Phone Number*

Country code

Email ID*

City*

40K+ Monthly Downloads

Trusted by 4 Lakh+ Businesses

Free Mobile App

4.6 Rated on Google

Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
49	4906	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing	0%	0%

HSN Code 4906

Chapter: 49

Description: Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing

New GST Rate: 0% Old GST Rate: 0%

Tariff HSN	Description
49060000	PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING

HSN Code 49060000

PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
02/AR/SK-CP/ Daman/2017-18	Temple Packaging Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)
GST-ARA-86/2018-19/B-07	Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
GST-ARA-51/2020-21/B-62	Saffron Art Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
MAH/AAAR/SS-RJ/08/2019-20	M/S Safset Agencies Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Order No. 02/AR/SK-CP/ Daman/2017-18

Temple Packaging Pvt. Ltd. (AAR (Authority For Advance Ruling), Daman Diu And Dnh)

Order No. GST-ARA-86/2018-19/B-07

Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-51/2020-21/B-62

Saffron Art Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. MAH/AAAR/SS-RJ/08/2019-20

M/S Safset Agencies Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

What products are classified under HSN 4906

It includes Architectural plans

Any import/export nuance for Architectural plans?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Do spares or accessories of Architectural plans follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Can I claim ITC on inputs and services used for Architectural plans?

If your outward supply of Architectural plans is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

How should I document Architectural plans sent for job work?

Use a delivery challan for sending Architectural plans 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 are the e‑way bill and e‑invoice points while moving Architectural plans?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Important Disclaimer

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.

Explore More HSN Codes from Chapter 49

Sub Chapters:

HSN Codes:

State Code List:

GST State Code List

Find New GST Rate By Product Name or HSN Code

Taxonomy

Explore other subchapters under Chapter 49