HSN code 4906 is the Customs Tariff heading for plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing, in Chapter 49 (Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans). The GST rate is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 4906
These are the entries of the current GST rate notifications whose column (2) names heading 4906 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 |
|---|---|---|---|
| 4906 00 00 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | 18% | 9/2025-CT(R), Schedule II, S. No. 190 |
- 9/2025-CT(R), Schedule II, S. No. 190: This entry covers only the sub-heading or tariff item 4906 00 00 within heading 4906.
Goods of heading 4906 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. Every entry above names only part of heading 4906, so the residual rule matters here: check the 6 or 8-digit code of your goods before you bill.
CGST, SGST and IGST split for HSN 4906
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 |
|---|---|---|---|
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 4906
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
How to write HSN 4906 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 (4906) 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 4903: Children's picture (nil)
- HSN 4904: Music, printed or in manuscript (nil)
- HSN 4905: Maps and hydrographic (nil)
- 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%)