HSN codes
HSN codes and GST rates for printers
A press sells goods on one job and a service on the next. These are the codes a commercial printer, label maker or book printer uses most, and the line between them.
In short
Printed books usually sit under HSN 4901, other printed matter under 4911 and paper labels under 4821, while printing on a customer's paper is a service under SAC 9989. SimpleERP stores the code and rate on each product.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
The codes and usual rates
| HSN | Goods | Usual GST rate | Notes |
|---|---|---|---|
| 4901 | Printed books, brochures and leaflets | Nil | Printed books are exempt; brochures may differ, so check |
| 4902 | Newspapers and periodicals | Nil | As notified |
| 4911 | Other printed matter: posters, catalogues, forms | check | Rate can depend on the item |
| 4909 | Greeting cards and printed postcards | check | Wedding cards often sit here |
| 4910 | Calendars | check | Wall and desk calendars |
| 4820 | Registers, account books, notebooks and diaries | check | Exercise books and notebooks have had a lower rate than registers |
| 4821 | Paper labels, printed or not | check | Product labels and stickers on paper |
| 4817 | Envelopes and letter cards | check | Printed stationery |
| 4819 | Cartons and boxes of paper or paperboard | check | Printed mono cartons |
| 4802 | Uncoated paper for printing and writing | check | Maplitho and copier paper |
| 4810 | Coated paper and art board | check | Art paper and coated board |
| 3215 | Printing ink | 18% | Offset, flexo and screen ink |
| 3701 | Printing plates, CTP and photosensitive | 18% | Offset plates |
| 8443 | Printing machinery and parts | 18% | Capital goods |
| 998912 | Printing services on the customer's paper or content | check | A SAC code, not an HSN; the rate depends on the job |
Sources: CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025, CBIC: GST rates and notifications. Verified .
Which HSN codes does a printer use most?
Printed goods live in chapter 49: books in 4901, newspapers in 4902, greeting cards in 4909, calendars in 4910 and everything else printed, such as brochures, posters and catalogues, in 4911. Stationery and paper packaging sit in chapter 48: envelopes in 4817, cartons in 4819, registers and notebooks in 4820 and labels in 4821.
Inputs differ from outputs because a press buys paper under 4802 or 4810, ink under 3215 and plates under 3701, then sells something else entirely. And when the customer supplies the content and the paper is only incidental, the job can be a printing service under SAC 9989 rather than a sale of goods. Which one applies decides the code, the rate and the credit.
How to check a rate before billing
In printing the hard question is not the rate but what you are selling. Settle these before you set up a product.
- Goods or service: if you supply the paper and sell the printed article, it is usually a sale of goods under chapter 48 or 49; if you print the customer's content on paper that is only incidental, it can be a service under SAC 9989.
- Which printed article: a book is 4901, a calendar 4910, a label 4821 and a carton 4819, each with its own rate.
- Stationery splits: exercise books, registers and diaries under 4820 have not all shared one rate, so set each product separately.
- Search the code in the CBIC tariff or the GST portal's HSN search, and ask your CA when a job could be goods or a service.
HSN on invoices and the GSTR-1 HSN summary in SimpleERP
One customer can order books, labels and a printing job in the same month. SimpleERP keeps each line's code and rate and totals them by code.
- HSN or SAC on every product and every invoice line, so a printed label at 4821 and a print job at 998912 can sit on one bill.
- Four or six digits by turnover, as notified: currently four digits on B2B invoices up to ₹5 crore of aggregate turnover and six above it.
- The HSN summary report groups sales by code with taxable value, CGST, SGST and IGST, and exports to CSV for GSTR-1 table 12. See HSN codes on invoices and GSTR-1 table 12.
- Exempt books still need a code: a 4901 line at nil rate prints its HSN and shows in the summary with no tax.
Illustration of a profit and loss statement for April to September 2026 with net profit of ₹4,12,800, a GST summary and the lock date.
Inputs and input tax credit for printers
Paper, ink, plates and machinery come in on supplier bills, and the codes on those bills are what your GSTR-2B lists.
- Paper and board arrive under 4802 and 4810, ink under 3215 and plates under 3701.
- Exempt output limits credit: tax on paper used for exempt printed books generally cannot be claimed, so your CA may split credit between taxable and exempt work.
- Credit follows GSTR-2B: the purchase register lists every bill with GSTIN, HSN and tax and exports to CSV so your CA can match it against GSTR-2B.
- Machinery is capital goods: a new press or CTP unit usually carries credit when used for taxable work.
FAQ
Questions, answered
How many digits of HSN must a printer print?
As notified, a business with aggregate turnover up to ₹5 crore in the previous year shows at least four digits on B2B invoices, such as 4911 or 4821. Above ₹5 crore you show six digits on every invoice. For a printing service, the SAC code follows the same rule.
What is the GST rate on printed matter?
It depends on the article. Printed books under 4901 are exempt, while other printed matter under 4911, labels under 4821 and cartons under 4819 carry their own rates, and a print job on the customer's paper may be a service. Set each product's rate separately. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
Is ITC available on paper for a printing press?
Generally yes, for paper used in taxable printing, when the supplier's bill appears in GSTR-2B and the other conditions are met. Paper used for exempt goods such as printed books generally does not qualify, so presses with both kinds of work split the credit.
Where do I set HSN in SimpleERP?
Open the product or service, type the HSN or SAC code and pick the GST rate. Every invoice line then carries both, and the HSN summary report groups sales by code. For a full catalogue, fill the HSN column in the product CSV import.
Related
Keep reading
GST billing for printing presses
Printed goods and printing services on one GST invoice, each line with its own HSN or SAC code.
Read morePrinting and labels
Job quotations that become invoices, paper and ink stock, HSN or SAC billing and payroll.
Read moreHSN code
The number that classifies goods for GST and customs, and so decides their GST rate.
Read more
Run your whole business from one simple place.
Seven days free. No card. Your first GST invoice in minutes.