HSN code 4903 is the Customs Tariff heading for children's picture, drawing or colouring books, in Chapter 49 (Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans). Goods of this heading covered by the entry below are nil-rated: no GST is charged. Rates are from 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 4903
These are the entries of the current GST rate notifications whose column (2) names heading 4903 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 4903 | Children's picture, drawing or colouring books | Nil (0%) | 10/2025-CT(R), S. No. 134 |
Goods of heading 4903 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 4903
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
Worked example: a ₹1,000 sale under HSN 4903
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Billing nil-rated goods of HSN 4903
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 4903 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (4903) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 49
Chapter 49 of the Customs Tariff is Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. This list has 11 of its headings, each with its own page. See all Chapter 49 headings.
- HSN 4901: Printed books, brochures (nil or 5%)
- HSN 4902: Newspapers, journals (nil)
- HSN 4904: Music, printed or in manuscript (nil)
- HSN 4905: Maps and hydrographic (nil)
- HSN 4906: Plans and drawings (18%)
- HSN 4907: Unused postage (nil or 18%)
- HSN 4908: Transfers (18%)
- HSN 4909: Printed or illustrated postcards (18%)
- HSN 4910: Calendars of any kind, printed (18%)
- HSN 4911: Other printed matter (18%)