← HSN and SAC codes for common items · Search any code on the HSN code finder.
Books is classified under HSN heading 4901. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Books?
GST on Books as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 4901 | No GST on printed books, including Braille books. | 10/2025-CT(R), entry 132 |
| 5% | 5% | 4901 | If you sell brochures, leaflets and similar printed matter, including single sheets, GST is 5%. | 9/2025-CT(R), entry 324 |
The GST rate on Books is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
| Code | Description (as in the tariff) |
|---|---|
490110 | In single sheets, whether or not folded |
49011010 | Printed books |
49011020 | Pamphlets, booklets, brochures, leaflets and similar printed matter |
490191 | Dictionaries and encyclopaedias, and serial instalments thereof |
49019100 | Dictionaries and encyclopaedias, and serial instalments thereof |
490199 | Other |
49019900 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Notebooks (Register)
4820 - Pens
9608 - Pencils
9609 - Soap
3401 - Shampoo
3305 - Toothpaste
3306 - Cosmetics (Makeup)
3304 - Perfume (Scent)
3303 - Agarbatti (incense sticks)
3307 - Candles
3406 - Matches (Matchbox)
3605 - Medicines
3004
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
