The HSN code for printed books, brochures and leaflets falls under Heading 4901 in India.
However, the exact HSN code and GST rate depend on the type of printed material. Printed books are Nil-rated under GST, while brochures, leaflets and similar printed matter generally attract 5% GST.
For example:
- 49011010 – Printed books
- 49011020 – Pamphlets, booklets, brochures, leaflets and similar printed matter
- 49019100 – Dictionaries and encyclopaedias
- 49019900 – Other printed books and similar printed matter
What Is the HSN Code for Printed Books, Brochures and Leaflets?
The broad HSN heading is:
4901 — Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
More specific classifications include:
- 49011010 – Printed books
- 49011020 – Pamphlets, booklets, brochures, leaflets and similar printed matter
- 49019100 – Dictionaries and encyclopaedias and serial instalments thereof
- 49019900 – Other printed books and similar printed matter
The applicable code should be selected according to the actual printed product supplied.
Printed Books, Brochures & Leaflets HSN Code – Quick Summary
| Particular | Details |
|---|---|
| Product Category | Printed Books, Brochures & Leaflets |
| Main HSN Heading | 4901 |
| Printed Books | 49011010 / applicable 4901 code |
| Brochures & Leaflets | 49011020 |
| Dictionaries & Encyclopaedias | 49019100 |
| Other Printed Books | 49019900 |
| GST on Printed Books | Nil |
| GST on Brochures & Leaflets | 5% |
| Chapter | 49 |
| Classification | HSN – Goods |
Printed Books, Brochures & Leaflets HSN Code Details
These products fall under Chapter 49 of the HSN classification.
| Classification Level | Code | Description |
| Chapter | 49 | Printed books, newspapers, pictures and other products of the printing industry |
| Heading | 4901 | Printed books, brochures, leaflets and similar printed matter |
| Tariff Item | 49011010 | Printed books |
| Tariff Item | 49011020 | Pamphlets, booklets, brochures, leaflets and similar printed matter |
| Tariff Item | 49019100 | Dictionaries and encyclopaedias |
| Tariff Item | 49019900 | Other printed books and similar printed matter |
HSN Codes for Different Types of Printed Material
| Printed Product | HSN Code | GST Treatment |
| Printed books | 49011010 / other applicable 4901 code | Nil |
| Pamphlets | 49011020 | Generally 5% |
| Booklets | 49011020 | Depends on product character |
| Brochures | 49011020 | 5% |
| Leaflets | 49011020 | 5% |
| Dictionaries & encyclopaedias | 49019100 | Nil, when qualifying as printed books |
| Other printed books | 49019900 | Nil, when qualifying as printed books |
The product description matters because GST treatment under Heading 4901 is not uniform.
GST Rate on Printed Books, Brochures and Leaflets
Printed Books
Printed books, including Braille books, are Nil-rated under GST.
This means no GST is charged on qualifying printed books.
Brochures and Leaflets
Brochures, leaflets and similar printed matter under HSN 4901 generally attract:
5% GST
For an applicable intra-state supply:
- 2.5% CGST
- 2.5% SGST
For an applicable inter-state supply:
- 5% IGST
Example
If printed brochures have a taxable value of ₹10,000:
- Taxable value: ₹10,000
- GST @ 5%: ₹500
- Total invoice value: ₹10,500
For an applicable intra-state transaction:
- CGST @ 2.5% = ₹250
- SGST @ 2.5% = ₹250
A qualifying printed book under HSN 4901, by contrast, would be supplied at Nil GST.
What Is Included Under HSN 4901?
HSN 4901 broadly covers:
- Printed books
- Brochures
- Leaflets
- Pamphlets
- Booklets
- Dictionaries
- Encyclopaedias
- Similar printed matter
- Printed material in single sheets or other formats
The heading applies whether or not the printed matter is supplied in single sheets, subject to the particular tariff classification.
How to Choose the Correct HSN Code for Printed Books, Brochures and Leaflets
1. Identify whether the product is a book or promotional/informational printed matter
This is important because the GST rate can differ.
A conventional printed book is Nil-rated, while a brochure or leaflet generally attracts 5% GST.
2. Check whether it is supplied in single sheets
Within HSN 4901, printed matter in single sheets is separately classified.
For example:
- 49011010 – Printed books
- 49011020 – Pamphlets, booklets, brochures and leaflets
3. Check whether it is a dictionary or encyclopaedia
Dictionaries and encyclopaedias have their own tariff item:
49019100
4. Distinguish books from advertising material
Not every printed item belongs under HSN 4901.
Certain:
- Advertising materials
- Commercial catalogues
- Posters
can fall under HSN 4911 instead of 4901.
The product’s actual purpose and format should be checked before assigning the HSN.
5. Do Not Apply One GST Rate to the Entire 4901 Heading
This is the most important tax distinction on this page.
- Printed books → Nil GST
- Brochures and leaflets → 5% GST
How to Add the HSN Code to an Invoice
When invoicing printed books, brochures or leaflets:
- Enter the exact product description.
- Add the applicable HSN code.
- Enter the quantity and value.
- Determine whether the item is Nil-rated or taxable.
- For qualifying printed books, apply Nil GST.
- For brochures and leaflets, generally apply 5% GST.
- Include the remaining mandatory invoice details.
Example Invoice Entries
| Item | HSN Code | GST Rate |
| Printed Book | 49011010 or applicable book code | Nil |
| Printed Brochure | 49011020 | 5% |
| Printed Leaflet | 49011020 | 5% |
| Dictionary | 49019100 | Nil, when qualifying as a printed book |
Related HSN Codes
| HSN Code | Product |
| 4901 | Printed books, brochures, leaflets and similar printed matter |
| 49011010 | Printed books |
| 49011020 | Pamphlets, booklets, brochures and leaflets |
| 49019100 | Dictionaries and encyclopaedias |
| 49019900 | Other printed books and similar printed matter |
| 4902 | Newspapers, journals and periodicals |
| 4903 | Children’s picture, drawing or colouring books |
| 4904 | Printed or manuscript music |
| 4911 | Other printed matter, including advertising material |
Find Printed Material HSN Codes with myBillBook
Using the correct HSN code helps publishers, printers, bookstores, marketing agencies and other businesses apply the correct GST treatment and maintain accurate invoices.
Sources
- Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 4901
- Ministry of Commerce & Industry, Government of India — Indian tariff classifications for Chapter 49
- Government of India tariff schedules — 49011010, 49011020, 49019100 and 49019900
Last Reviewed: 30 September 2026
GST treatment under HSN 4901 depends on the nature of the printed product. Printed books are Nil-rated, while brochures, leaflets and similar printed matter generally attract 5% GST.
Frequently Asked Questions
Are printed books and brochures taxed at the same GST rate?
No.
Printed books are Nil-rated, while brochures, leaflets and similar printed matter generally attract 5% GST.
Is HSN 4901 correct for both books and brochures?
Yes. Both can fall under HSN Heading 4901, but they have different specific tariff items and can have different GST rates.
Do advertising catalogues also fall under HSN 4901?
Not necessarily. Trade advertising material and commercial catalogues can fall under HSN 4911, depending on the product.
