The printing hsn code for most printed goods, such as posters, flex banners, catalogues and trade advertising material, is 4911, with GST at 18%. Brochures and leaflets sit under 4901 at 5%, calendars under 4910 and visiting or greeting cards under 4909, both at 18%.
When a press does a job on paper supplied by the client, or prints the client's content in a way that is mainly a service, the bill is a printing service under SAC 9989. This page explains which way a job falls, the codes for flex, signs and frames, and a sample bill. Paper and stationery are on the stationery hub.
Printing services and printed matter: codes and GST rates
Item / HSN / GST- Printed trade advertising, posters, flex banners18%Other printed matter
- Brochures, leaflets and pamphlets5%Schedule I entry
- Printed booksNilSee the books page
- Calendars18%Wall and desk calendars
- Greeting cards and visiting cards18%Printed cards
- Printed labels18%Paper labels
- Sign plates and name plates of metal18%Non illuminated
- Glow sign boards18%Illuminated signs
- Photo frames of wood18%Frames for pictures and mirrors
- Printing service on client's material18%SAC 9989
- Printing of goods taxed at 5% or nil, as job work5%Job work entry
Quick facts
HSN heading
4911: other printed matterGST rate
18% (9% CGST + 9% SGST)Brochures and leaflets
4901 at 5%Printing services
SAC 998912 at 18% in generalDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
4901 for all printed matter
Printing hsn code and gst rate for printed goods
| Product | HSN | GST |
|---|---|---|
| Brochure, leaflet, pamphlet | 4901 | 5% |
| Printed book | 4901 | Nil |
| Newspaper, magazine | 4902 | Nil |
| Children's picture book | 4903 | Nil |
| Printed map | 4905 | Nil |
| Visiting card, greeting card, wedding card | 4909 | 18% |
| Calendar | 4910 | 18% |
| Poster, flex banner, catalogue, standee print | 4911 10 | 18% |
| Printed photograph | 4911 91 | 18% |
| Printed label | 4821 | 18% |
Flex hsn code and flex banner gst rate
Printed flex banners, hoardings and standee prints carry advertising matter, so they are trade advertising material under 4911 10 at 18%. Blank flex sheets bought by a printer are plastic sheets under 3920 or 3921 at 18%. The board or frame that holds the flex is classified by its own material.
Gst on printing services
A printing job is either a sale of printed goods or a printing service. If the press uses its own paper and prints the client's content, the job is usually treated as a supply of the printed goods, taxed at the rate of those goods. If the client supplies the paper and the press only prints, it is a service under SAC 9989 at 18%, with printing of goods taxed at 5% or nil (such as books and brochures) at 5% as job work. Digital printing and photocopying shops bill printing services at 18%.
Sign board and glow sign board hsn code
Non illuminated sign plates, name plates and letters of base metal are 8310 at 18%. Glow sign boards and LED signs that light up are luminaires under 9405 at 18%. ACP boards with vinyl lettering are classified by their main material. See LED lights.
Photo frame hsn code and gst rate
Wooden frames for photographs, paintings and mirrors are 4414 at 18%. Plastic frames are 3924 or 3926, and metal frames by their metal, all at 18%. A printed photo sold in a frame is usually classified as the framed print.
Printing press invoice
Press bill to a shop: Flex banner 10 x 4 ft, printed, HSN 4911 10, 6 pieces, Rs 4,800. Visiting cards, HSN 4909, 2,000 cards, Rs 1,200. Taxable value Rs 6,000. CGST 9% Rs 540. SGST 9% Rs 540. Total Rs 7,080.
Ad agencies that design and place ads bill an advertising service, explained on the advertising page. Books printed for a publisher are covered on the books page.
Printing jobs are classified on their facts, and this page only sets out the usual treatment under the present schedules and circulars. Confirm your type of job on the GST portal and get a GST practitioner or chartered accountant to look at long running print contracts.
Frequently asked questions
What is the 4911 hsn code gst rate?
Other printed matter under 4911, including posters and flex banners, is 18%.
What is the GST on printing services?
Printing services under SAC 9989 are 18% in general. Printing of goods taxed at 5% or nil, done as job work, is 5%.
What is the flex banner hsn code?
Printed flex banners are 4911 10, at 18%.
What is the visiting card hsn code?
Visiting cards are printed cards under 4909, at 18%.
What is the calendar hsn code?
Printed calendars are 4910, at 18%.