Books HSN Code and GST on Books

Books hsn code and gst rate list

Gst on books: what is covered

The nil entry covers printed books including Braille books. School textbooks, guides, question banks, novels and religious books all qualify as long as they are printed books. Hardbound or paperback, in any language and at any price, the rate stays nil. A book with a CD or a small toy packed with it may be a mixed or composite supply; if the book is the main item, it is usually treated as a book.

Bill book hsn code

Bill books, receipt books, challan books and order books are not books in the GST sense. They are business stationery under 4820 at 18%. Notebooks and exercise books are nil under a separate entry; see notebooks.

Printing and publishing books

A publisher selling printed books charges no GST. A printer who prints books for a publisher on paper supplied by the publisher supplies a printing service; printing of books, newspapers and journals is job work at 5%. A printer who uses its own paper and sells printed books to the publisher may be treated as selling books, which are nil. See printing and job work.

Bookseller's invoice

A bookseller selling only nil rated books need not register. School book suppliers who sell sets of textbooks with notebooks can keep both nil, since notebooks are on the nil list as well; but if the set includes pens, bags or other taxable items at one price, the whole set may be taxed as a mixed supply. One who also sells stationery at 18% must register once turnover crosses the limit and reverse common credit for nil rated sales.

E-books and digital content

Electronic books and online publications are services, not goods under 4901, and the nil rate for printed books does not automatically apply. The rate for electronic publications depends on the services notification; check the current entry. Online education services are covered on the education page.