Learn GST rates on books and newspapers in Chapter 49. Learn how the tax affects publications with Vakilsearch's detailed guide.
Books, newspapers, and journals are primarily covered by Chapter 49 of the GST Tariff. Most of these items are GST-exempt, with the exception of advertising supplements or certain premium editions.
With India’s publishing industry valued at over ₹500 billion, being aware of GST implications helps businesses stay compliant while ensuring affordable access to educational and informational resources. This exemption underscores the government’s focus on literacy and information dissemination.
What is the GST on Books?
Books are exempt from GST in India under Chapter 49 of the GST Tariff, meaning they attract 0% GST. This exemption applies to printed books, educational textbooks, and religious scriptures, supporting affordability and literacy across the country.
5 % GST on Books
While most books are exempt from GST, some categories of books attract 5% GST based on their nature and content. These include specialized publications such as printed atlases or journals. Below is a detailed table outlining these categories:
| Category Name | GST Rate | HSN Code |
| Printed Atlases and Globes | 5% | 4905 |
| Periodicals with Paid Subscriptions | 5% | 4902 |
| Educational Charts (Printed) | 5% | 4901 |
These categories are exceptions to the general exemption, ensuring the applicability of GST to specific printed materials.
12% GST on Paper Products
Certain paper products fall under the 12% GST rate, primarily those used for printing or packaging purposes. These products are vital for industries like publishing, packaging, and printing. Below is a table of such products:
| Category Name | GST Rate | HSN Code |
| Uncoated Paper for Printing | 12% | 4802 |
| Coated Paper and Paperboard | 12% | 4810 |
| Paper Bags and Sacks | 12% | 4819 |
| Carbon Paper | 12% | 4809 |
This 12% GST rate ensures consistency in the taxation of products serving essential business and industrial needs.
No GST Products
Certain products fall under the Nil GST category, meaning they attract 0% GST, ensuring affordability and accessibility for essential goods. These include educational, cultural, and health-related items. Below is a table of such products:
|
Category Name |
GST Rate | HSN Code |
| Printed Books | 0% | 4901 |
| Newspapers | 0% | 4902 |
| Children’s Drawing and Coloring Books | 0% | 4903 |
| Brochures and Pamphlets | 0% | 4901 |
This exemption supports key sectors like education, media, and art by reducing tax burdens on essential printed goods.
How HSN Chapter 49 Impacts Taxation on Books?
HSN Chapter 49 governs printed materials taxation, including books, newspapers, and related products. Under this chapter, most books are classified as GST-exempt, ensuring they attract 0% GST, which aligns with the government’s goal to promote education, literacy, and information dissemination. As a result, printed books, educational textbooks, and religious scriptures are more accessible to a wider audience.
A 5% GST is charged on certain printed materials under Chapter 49, including periodicals with subscriptions, globes, and specialized journals. As a result of this limited taxation, revenue can be generated from non-essential printed products without burdening the general public with educational or general-purpose materials.
Furthermore, Chapter 49 categorizes other printed products, such as brochures, pamphlets, and printed advertisements, which may be subject to higher GST rates of 12% or 18%.
With Chapter 49, businesses and publishers can easily comply with GST regulations by knowing how each type of printed product is taxed. For specialized and commercial materials, it achieves a balance between affordability and fair taxation.
FAQs About GST on Books
What is the GST rate for printed books?
Printed books are exempt from GST in India, attracting a 0% GST rate under Chapter 49 of the GST Tariff. This exemption applies to most printed books, including textbooks and religious texts.
Is GST required for selling books?
GST is not required for selling books that fall under the exempt category (0% GST). However, GST registration may be necessary if the seller deals with other taxable goods or services and crosses the aggregate turnover threshold.
Is GST applicable on e-books?
Yes, e-books are taxable at 18% GST as they are classified as digital goods. This rate applies to all downloadable or electronically supplied e-books.
