GST Rate on Books: 0%

HSN 4901 · 0% CGST + 0% SGST intra-state, or 0% IGST interstate.

Printed books are fully exempt from GST — one of the few zero-tax categories that needs no packaging or value test. Exercise books and stationery, however, are taxed, and e-books as a service attract their own rate.

Worked example at 0%

Taxable value: ₹10,000
CGST (0%): ₹0.00
SGST (0%): ₹0.00
Invoice total: ₹10,000.00

Interstate, the same sale shows a single IGST line of ₹0.00. Try your own numbers in the GST calculator.

Classification

Books is classified under HSN 4901 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 0% GST

Rice HSN 1006 Wheat Flour (Atta) HSN 1101

Frequently asked questions

No — printed books (4901) are exempt, but exercise/note books under heading 4820 attract GST. The printed content versus blank pages distinction decides.

For a sale within one state, the 0% splits equally into 0% CGST and 0% SGST. For an interstate sale it is charged as a single 0% IGST — the total tax is the same either way.

HSN code 4901. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

Related tools & guides

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