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| Rate (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| NIL | Printed books, including Braille books | 4901 | 49011010, 49011020, 49019100, 49019900 |
| 5% | Brochures, leaflets and similar printed matter, whether or not in single sheets | 4901 | 49011010, 49011020, 49019100, 49019900 |
| NIL | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material | 4902 | 49021010, 49021020, 49029010, 49029020 |
| NIL | Children’s picture, drawing or colouring books | 4903 | 49030010, 49030020 |
| 12% | Music, printed or in manuscript, whether or not bound or illustrated | 4904 | 49040000 |
| NIL | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | 4905 | 49051000, 49059100, 49059910, 49059990 |
| 12% | Plans and drawings for architectural, engineering, industrial, com-mercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitized paper and carbon copies of the foregoing | 4906 | 49060000 |
| NIL | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government | 4907 | 49070010, 49070020, 49070030, 49070090 |
| NIL | Postal items, like envelope, Post card etc., sold by Government | 4907 | 49070010, 49070020, 49070030, 49070090 |
| NIL | Rupee notes when sold to the Reserve Bank of India (or Government of India inserted on 27/07/2018 ) | 4907 | 49070010, 49070020, 49070030, 49070090 |
| NIL | Cheques, lose or in book form | 4907 | 49070010, 49070020, 49070030, 49070090 |
| 12% | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title[other than duty credit scrips] | 4907 | 49070010, 49070020, 49070030, 49070090 |
| 12% | Transfers (decalcomanias) | 4908 | 49081000, 49089000 |
| 12% | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 4909 | 49090010, 49090090 |
| 12% | Calendars of any kind, printed, including calendar blocks | 4910 | 49100010, 49100090 |
| 12% | Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices | 4911 | 49111010, 49111020, 49111030, 49111090, 49119100, 49119910, 49119920, 49119990 |