What is the GST (IGST) rate for HSN code 49011010?

HSN code 49011010 (Books) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 49011010?

The Basic Customs Duty (BCD) for HSN code 49011010 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 49011010 cover?

HSN code 49011010 covers Books. It sits under Chapter 49 – Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans, in Section X – PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF.

What is the unit of measurement for HSN code 49011010?

The standard unit of quantity (UQC) for HSN code 49011010 is u, as listed in the Customs Tariff.

What is the HSN code for printed books?

Printed books are classified under 49011010, pamphlets/booklets/brochures under 49011020, and dictionaries and encyclopaedias under 49019100, all within heading 4901.

HSN Code Finder · Product

Books HSN Code 4901

Q: What is the HSN code for Books?

The HSN code for Books is 49011010, classified under Chapter 49 – Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans of India's Customs Tariff (ITC-HS).

5% IGSTSchedule I

Printed books, brochures and leaflets are classified under HSN heading 4901. Printed books, pamphlets, dictionaries and encyclopaedias each have their own 8-digit tariff item.

Search any HSN code

Heading

4901

Primary code

49011010

GST / IGST

Customs duty (BCD)

10%

Books HSN codes & GST rates

The 8-digit HSN/HS codes under heading 4901 (printed books, brochures, leaflets and similar printed matter, whether or not in single sheets). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
49011010	Printed books	5%	10%
49011020	Pamphlets, booklets, brochures, leaflets and similar printed matter	5%	10%
49019100	Dictionaries and encyclopaedias, and serial instalments thereof	5%	10%
49019900	Other	5%	10%

FTA preferential rates: 12 partner agreement(s) listed for 49011010; best preferential rate 0% via ASEAN countries; 12 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for books?

The HSN code for books is 4901 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for books the most common is 49011010, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How books is classified under HSN

The HSN classification for books narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 492-digitPrinted books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
49014-digit headingPRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS
4901106-digit subheadingIn single sheets, whether or not folded :
490110108-digit tariff itemPrinted books

Section X — PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

GST on books

Books (HSN 4901) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 49011010 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported books

When books (HSN 49011010) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹17.705. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 49011010 →

Conclusion

The HSN code for books is 4901 at the heading level, with 49011010 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.