Find the latest GST rates on books, newspapers, and printed materials in 2025. Learn about HSN codes for books, 0% GST exemptions, and tax rates on periodicals & paper products.
In 2025, the GST rates and HSN codes for books, newspapers, and other printed materials continue to facilitate compliance and economic literacy. Printed books and educational materials enjoy a 0% GST rate under HSN code 4901, reflecting their essential role in promoting education and literacy. Conversely, specific printed items like atlases and some periodicals attract a 5% GST due to their specialized nature.
This blog will delve into the complexities of GST rates and HSN codes for various printed materials as of 2025.
What is the HSN Code for Books?
The HSN (Harmonized System of Nomenclature) code standardizes the classification of goods globally, including books. It ensures uniform taxation and simplifies GST compliance, making it easier for businesses to file returns and manage inventory.
- HSN codes classify books under Chapter 49.
- Printed books generally fall under HSN code 4901 with 0% GST.
- E-books are classified separately, typically under the services category.
- Using the correct HSN code prevents penalties and GST filing errors.
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. Simplify your business compliance with registration under GST, Get started today!
FAQs About GST on 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.
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.
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. What is the GST rate for printed books?
Is GST required for selling books?
Is GST applicable on e-books?
