---
title: "4906 HSN Code | HSN Code for Architectural plans in India"
description: "Know more about 4906 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4906 covering Architectural plans."
canonical: "https://busy.in/hsn/sub-chapter-4906/"
---

# HSN Sub-chapter 4906: Architectural plans

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

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: 0%
- Earlier GST rate: 0%

## HSN codes

| Code | Title |
| --- | --- |
| 49060000 | [Original Hand-Drawn Plans/Drawings/Texts](https://busy.in/hsn/hsn-49060000/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 4906 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−70.13% YoY) — 0.0000% of India's total exports
- Imports: ₹3 Cr (−94.55% YoY) — 0.0001% of India's total imports
- Trade balance: −₹3 Cr (Deficit); surplus rank #550 of 1233 sub-chapters
- Share of Chapter 49: 0.01% of its exports; import side 0.16%
- Rank within Chapter 49: #10 of 11 by export value; import-side #9

### Key metrics

- Export CAGR: -39.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1170 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +125.00% in FY 2021-22
- Contribution to Ch. 49: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4906

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 | 4.67 | 0.0002% | — | 0.17% | 61.61 | 0.0017% | — | 2.54% | −56.94 | #1062 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −82.87% | 0.03% | 38.00 | 0.0011% | −38.32% | 1.58% | −37.20 | #1134 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | 0.00% | 0.04% | 17.58 | 0.0006% | −53.74% | 0.98% | −16.78 | #1127 |
| FY 2021-22 | 1.80 | 0.0001% | +125.00% | 0.07% | 14.43 | 0.0003% | −17.92% | 0.67% | −12.63 | #1117 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −71.11% | 0.02% | 198.15 | 0.0034% | +1,273.18% | 6.81% | −197.63 | #1155 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +48.08% | 0.02% | 55.92 | 0.0010% | −71.78% | 2.24% | −55.15 | #1155 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −70.13% | 0.01% | 3.05 | 0.0001% | −94.55% | 0.16% | −2.82 | #1170 |

- CAGR (7-year): exports -39.46%/yr, imports -39.40%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4906 export-import analysis

### Export decline: -39.46% CAGR over 7 years

India's exports under HSN Sub-Chapter 4906 have declined at a compound annual rate of -39.46% over 7 fiscal years, falling from ₹4.67 Crore in FY 2018-19 to ₹0.23 Crore in FY 2024-25.

### HSN Sub-Chapter 4906 ranked #1170 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4906 ranks #1170 out of 1233 sub-chapters by total export value. Within Chapter 49, it ranks #10 of 11. By trade surplus, it ranks #550 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 4906 exports

The strongest single-year export movement for HSN Sub-Chapter 4906 was recorded in FY 2021-22, when exports surged by 125.00% over the prior year.

### India records a trade deficit of ₹2.82 Crore in HSN Sub-Chapter 4906 goods

In FY 2024-25, India's imports of ₹3.05 Cr exceeded exports of ₹0.23 Cr, resulting in a trade deficit of ₹2.82 Crore — ranking #550 of 1233 by surplus magnitude.

### Import growth of -39.40% CAGR signals stable import dependency for Architectural plans

India's imports under HSN Sub-Chapter 4906 have grown at -39.40% CAGR, reaching ₹3.05 Crore in FY 2024-25.

### HSN Sub-Chapter 4906 contributes 0.01% of Chapter 49 exports — ranked #10

Among the 11 sub-chapters under Chapter 49, HSN Sub-Chapter 4906 ranks #10 by export value — accounting for 0.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.16% share (rank #9).

## 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](https://busy.in/hsn/sub-chapter-4903/) | ₹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 (this hsn sub-chapter) | < ₹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/) |
| 4903 | [Children’s picture and coloring books](https://busy.in/hsn/sub-chapter-4903/) |
| 4904 | [Printed music](https://busy.in/hsn/sub-chapter-4904/) |
| 4905 | [Maps and hydrographic charts](https://busy.in/hsn/sub-chapter-4905/) |
| 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/) |