In India, the Goods and Services Tax (GST) system impacts various printed materials, including newspapers, periodicals, and books. Newspapers and periodicals in print form are exempt from GST, while their digital versions attract a 18% GST rate. However, newspapers, journals, and periodicals that are published at least four times a week (HSN 4902) remain GST-exempt.Publishers, retailers, and consumers should be familiar with specific HSN codes, such as HSN code 4901 for books and 4902 for newspapers, to ensure compliance with tax regulations. This guide will delve into the GST rates, HSN codes, and exemptions for books and newspapers. This knowledge is essential for those involved in publishing, retail, and trade of these goods.
What is the GST on Books?
Books, both printed and bound, enjoy special consideration under GST. Books meant for educational purposes, including textbooks, are exempt from GST. However, other types of books may attract different GST rates based on their category.
Exemption of GST on Books for Educational Purposes
GST on books used for educational purposes, including school textbooks, reference books, and other study materials, falls under the exemption list. This includes any books prescribed by educational institutions.
GST on Books for Non-Educational Purposes
Non-educational books, such as novels, storybooks, and fictional works are generally exempt from GST, making them an affordable option for the masses.
GST on E-book and Digital Publications
E-books and digital publications Unlike their printed counterparts, digital books or e-books attract 18% GST. This includes novels, academic books, and other online publications.
List of GST on Books, Brochures, Newspapers, and Calendars
HSN Code | Description | GST Rate |
| 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | NIL |
| 490210 | Appearing at least four times a week | NIL |
| 49021010 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material appearing at least four times a week: Newspapers | NIL |
| 49021020 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material appearing at least four times a week: Journals and periodicals | NIL |
| 490290 | Other | NIL |
| 49029010 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material other: Newspapers | NIL |
| 49029020 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material other: Journals and periodicals | NIL |
| 4903 | Children’s picture, drawing or coloring books | NIL |
| 490300 | Children’s picture, drawing or coloring books | NIL |
| 49030010 | Children’s picture, drawing or coloring books: Picture books | NIL |
| 49030020 | Children’s picture, drawing or coloring books: Drawing or coloring books | NIL |
| 4904 | Music, printed or in manuscript, whether or not found or illustrated | NIL |
| 49040000 | Music, printed or in manuscript, whether or not found or illustrated | NIL |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | NIL |
| 49051000 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed: Globes | NIL |
| 49059100 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed – other: In book form | NIL |
| 490599 | Other | NIL |
| 49059910 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed – other: Geographical, hydrological, astronomical maps or charts | NIL |
| 49059990 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed – other: Other | NIL |
| 4901 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets | 5% |
| 490110 | In single sheets, whether or not folded | 5% |
| 49011010 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Printed books | 5% |
| 49011020 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Pamphlets, booklets, brochures, leaflets and similar printed matter | 5% |
| 49019100 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets – other: Dictionaries and encyclopedias, and serial installments thereof | 5% |
| 49019900 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets – other: Other | 5% |
| 4906 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | 12% |
| 49060000 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | 12% |
| 4907 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
| 490700 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
| 49070010 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
| 49070020 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
| 49070030 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
| 49070090 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title | 12% |
| 4908 | Transfers (decalcomanias) | 12% |
| 49081000 | Transfers (decalcomanias), vitrifiable | 12% |
| 49089000 | Transfers (decalcomanias) other | 12% |
| 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 12% |
| 490900 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 12% |
| 49090010 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Printed or illustrated postcards; printed cards bearing personal greetings, messages | 12% |
| 49090090 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Printed or illustrated postcards; printed cards bearing personal greetings, messages | 12% |
| 4910 | Calendars of any kind, printed, including calendar blocks | 12% |
| 491000 | Calendars of any kind, printed, including calendar blocks | 12% |
| 49100010 | Calendars of any kind, printed, including calendar blocks: Advertising calendar | 12% |
| 49100090 | Calendars of any kind, printed, including calendar blocks: Other | 12% |
| 4911 | Other printed matter, including printed pictures and photographs | 12% |
| 491110 | Trade advertising material, commercial catalogs and the like | 12% |
| 49111010 | Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Posters, printed | 12% |
| 49111020 | Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Commercial catalogs | 12% |
| 49111030 | Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Printed inlay cards | 12% |
| 49111090 | Other printed matter, including printed pictures and photographs: Trade advertising material, commercial catalogs and the like: Other | 12% |
| 49119100 | Other printed matter, including printed pictures and photographs – other: Pictures, designs and photographs | 12% |
| 491199 | Other | 12% |
| 49119910 | Other printed matter, including printed pictures and photographs – other: Other: Hard copy (printed) of computer software | 12% |
| 49119920 | Other printed matter, including printed pictures and photographs – other: Other: Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices | 12% |
| 49119990 | Other printed matter, including printed pictures and photographs – other | 12% |
FAQs
Q1. Are newspapers exempt from GST?
Yes, newspapers are exempt from GST in print form. However, digital versions attract an 18% GST rate.
Q2. What is the GST rate on Calendars?
Printed calendars attract 12% GST.
Q3. Is GST applicable to all types of books?
No, GST is generally exempt on printed books, including novels, textbooks, and magazines.
Q4. Are there exemptions for educational books?
Q5. Are there any exemptions for printed materials under GST?
Yes, certain printed materials such as educational books, children’s books, and religious texts are exempt from GST under specific HSN codes.
Q6. What is the GST rate on Brochures?
Brochures and promotional materials have a GST rate of 12%.
Q7. What is the HSN code for newspapers?
Newspapers are classified under HSN code 49029020, which is GST-exempt for printed newspapers.
Q8. What is the HSN code for books under GST?
The HSN code for books is 4901, which includes printed books, educational materials, and reference books that are generally GST-exempt.
Q9. What is the GST rate for newspapers and periodicals?
Newspapers and periodicals are exempt from GST in print form, while digital versions attract 18%.
Q10. What is the GST rate on printed materials like pamphlets?
Printed materials like pamphlets and brochures fall under HSN 49011020 and typically attract a 5% GST rate.
