Chapter 49
Headings in HSN Chapter 49
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 4901 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets | 5% | 10% | 4 |
| 4902 | Newspapers, journals and periodicals, whether or not i llustrated or containing advertising material | 18% | Free | 4 |
| 4903 | Children's picture, drawing or colouring books | 18% | 10% | 2 |
| 4904 | Music, printed or in manuscript, whether or not bound or illustrated | 18% | Free | 1 |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 18% | Free | 4 |
| 4906 | Plans and drawings; for architectural, engineering, industrial, commercial, topographical or similar, being originals drawn by hand; hand-written texts; photo- graphic reproductions; their… | 18% | Free | 1 |
| 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… | 18% | 10% | 4 |
| 4908 | Transfers (decalcomanias) | 18% | 10% | 2 |
| 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 18% | 10% | 2 |
| 4910 | Calendars of any kind, printed, including calendar blocks | 18% | 10% | 2 |
| 4911 | Other printed matter, including printed pictures and photographs | 18% | 10% | 8 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.