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 purposes. With HSN Sub Chapter 4906, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Architectural plans.

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New GST Rate for HSN Code 4906

GST Rate for Architectural plans under HSN Code 4906. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

49

HSN Code

4906

HSN 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 %
Exempted

Old GST Rate

0 %

Tariff HSN Codes under HSN Sub Chapter 4906

Following tariff HSN codes fall under Architectural plans.

Tariff HSN

49060000

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

India’s Trade Performance — HSN Sub-Chapter 4906 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

−70.13% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹3 Cr

−94.55% vs FY 2023-24

0.0001% of India’s total imports

Trade Balance

FY 2024-25

−₹3 Cr

Trade Deficit

Surplus rank #550 of 1233 subchapters

% of Chapter 49

FY 2024-25

0.01%

Share of Chapter 49’s total exports in FY 2024-25

Import side: 0.16% of Chapter 49’s imports

Rank Within Chapter 49

FY 2024-25

#10 of 11

Position by export value among subchapters in Chapter 49

Import-side rank: #9 of 11

At a glance

−39.46%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1170

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+125.00%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.01%

Contribution to Ch. 49

Share of Chapter 49 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1062

Balance

−56.94

Exports

4.67 ₹ Cr

0.0002% share

— YoY

0.17% of Ch. 49

Imports

61.61 ₹ Cr

0.0017% share

— YoY

2.54% of Ch. 49

FY 2019-20 Exp. Rank #1134

Balance

−37.20

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−82.87% YoY

0.03% of Ch. 49

Imports

38.00 ₹ Cr

0.0011% share

−38.32% YoY

1.58% of Ch. 49

FY 2020-21 Exp. Rank #1127

Balance

−16.78

Exports

< ₹1 Crore ₹ Cr

0.0000% share

0.00% YoY

0.04% of Ch. 49

Imports

17.58 ₹ Cr

0.0006% share

−53.74% YoY

0.98% of Ch. 49

FY 2021-22 Exp. Rank #1117

Balance

−12.63

Exports

1.80 ₹ Cr

0.0001% share

+125.00% YoY

0.07% of Ch. 49

Imports

14.43 ₹ Cr

0.0003% share

−17.92% YoY

0.67% of Ch. 49

FY 2022-23 Exp. Rank #1155

Balance

−197.63

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−71.11% YoY

0.02% of Ch. 49

Imports

198.15 ₹ Cr

0.0034% share

+1,273.18% YoY

6.81% of Ch. 49

FY 2023-24 Exp. Rank #1155

Balance

−55.15

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+48.08% YoY

0.02% of Ch. 49

Imports

55.92 ₹ Cr

0.0010% share

−71.78% YoY

2.24% of Ch. 49

FY 2024-25 Exp. Rank #1170

Balance

−2.82

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−70.13% YoY

0.01% of Ch. 49

Imports

3.05 ₹ Cr

0.0001% share

−94.55% YoY

0.16% of Ch. 49

CAGR · 7-Year

Exports

−39.46% /yr

Imports

−39.40% /yr

Consistently Deficit
Chapter 49 total

reference, FY 2024-25

Export

₹3,676.10 Cr

Import

₹1,945.63 Cr

Trade Balance

+1,730.47

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 4906 ranks #1170 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 4906 and GST compliance.

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.

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