Printing HSN Code Guide: GST Rates, ITC & HSN Classification

The correct Harmonised System of Nomenclature (HSN) or Services Accounting Code (SAC) under GST depends on whether the transaction is classified as a supply of goods or services. This classification determines the applicable GST rate, invoicing requirements and input tax credit (ITC) eligibility. Using the wrong HSN or SAC can lead to GST return mismatches, denied ITC, penalties and disputes during departmental audits.

Businesses involved in commercial printing, packaging, printed marketing materials or the sale of printers should ensure that every invoice carries the correct HSN or SAC based on the nature of the supply.

What is the HSN code for printed items?

There is no single HSN code for all printed items under GST. The applicable HSN or SAC depends on whether the transaction is classified as a supply of goods or a supply of services. The Central Board of Indirect Taxes and Customs clarified this through Circular No. 11/11/2017-GST, which applies the following ownership test:

The customer supplies only the content, while the printer supplies the paper, ink and other materials: The principal supply is goods. It is classified under HSN Chapter 48 or Chapter 49, depending on the printed item.
The customer supplies both the content and the paper, and the printer provides only printing services: the principal supply is a service. It is classified under SAC 9988 as a job work or manufacturing service on goods belonging to another person.
The printer supplies the paper, while the customer supplies only the content for recognised printed products such as books, journals, brochures or newspapers: The transaction is treated as a composite supply of goods and classified under HSN Chapter 48 or Chapter 49, with GST charged at the rate applicable to the printed goods.
Commercial printing is provided as a standalone service, such as printing business cards, documents or similar materials, for a fee. The supply is generally classified under SAC 9989 as other printing and reproduction services.

What are the HSN codes for different printing products?

The applicable HSN code depends on the type of printed product. The table below provides a quick reference for commonly used printing HSN codes:

Chapter 48:

Description	HSN
Uncoated paper and paperboard (of a kind used for writing, printing or other graphic purposes and punch card stock and punch tape paper), in rolls of a width 15 cm or in square or rectangular sheets with one side 36 cm and the other side 15 cm in the unfolded state, not containing fibres obtained by a mechanical process or of which ≤10% by weight of the total fibre content consists of such fibres, weighing 40 g/m², n.e.s.	480251
Uncoated paper and paperboard (of a kind used for writing, printing or other graphic purposes and punch card stock and punch tape paper), in rolls of a width 15 cm or in square or rectangular sheets with one side 36 cm and the other side 15 cm in the unfolded state, not containing fibres obtained by a mechanical process or of which ≤10% by weight of the total fibre content consists of such fibres, weighing 40 g to 150 g/m², n.e.s.	480252
Uncoated paper and paperboard (of a kind used for writing, printing or other graphic purposes and punch card stock and punch tape paper), in rolls of a width 15 cm or in square or rectangular sheets with one side 36 cm and the other side 15 cm in the unfolded state, not containing fibres obtained by a mechanical process or of which ≤10% by weight of the total fibre content consists of such fibres, weighing 150 g/m², n.e.s.	480253
Uncoated paper and paperboard (of a kind used for writing, printing or other graphic purposes and non-perforated punchcards and punch-tape paper), in rolls or in square or rectangular sheets of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤10% by weight of the total fibre content consists of such fibres, weighing 40 g/m², n.e.s.	480254
Uncoated paper and paperboard (Currency Exchange, of a kind used for writing, printing or other graphic purposes and non-perforated punchcards and punch-tape paper), in rolls of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤10% by weight of the total fibre content consists of such fibres, weighing 40 g to 150 g/m², n.e.s.	480255
Uncoated paper and paperboard (Photo Glossy Paper, of a kind used for writing, printing or other graphic purposes and non-perforated punchcards and punch-tape paper), in square or rectangular sheets with one side ≤435 mm and the other side ≤297 mm in the unfolded state, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤10% by weight of the total fibre content consists of such fibres, weighing 40 g to 150 g/m², n.e.s.	480256
Uncoated paper and paperboard (of a kind used for writing, printing or other graphic purposes and non-perforated punchcards and punch-tape paper), in square or rectangular sheets with one side >435 mm or with one side ≤435 mm and the other side >297 mm in the unfolded state, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤10% by weight of the total fibre content consists of such fibres, weighing 40 g to 150 g/m², n.e.s.	480257
Uncoated paper and paperboard (of a kind used for writing, printing or other graphic purposes and non-perforated punchcards and punch-tape paper), in rolls or in square or rectangular sheets of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤10% by weight of the total fibre content consists of such fibres, weighing 150 g/m², n.e.s.	480258
Uncoated paper and paperboard (of a kind used for writing, printing or other graphic purposes and punch card stock and punch tape paper), in rolls of a width 15 cm or in square or rectangular sheets with one side 36 cm and the other side 15 cm in the unfolded state, of which 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, n.e.s.	480260
Uncoated paper and paperboard (of a kind used for writing, printing or other graphic purposes and non-perforated punchcards and punch-tape paper), in rolls of any size, of which 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s.	480261
Uncoated paper and paperboard (of a kind used for writing, printing or other graphic purposes and non-perforated punchcards and punch-tape paper), in square or rectangular sheets with one side ≤435 mm and the other side ≤297 mm in the unfolded state, of which 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s.	480262
Uncoated paper and paperboard (Photostat, of a kind used for writing, printing or other graphic purposes and non-perforated punchcards and punch-tape paper), in square or rectangular sheets with one side >435 mm or with one side ≤435 mm and the other side >297 mm in the unfolded state, of which 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s.	480269
Handmade paper (Note Book, A4 Paper 70 GSM and Xerox and Printing)	48021010
Paper for security printing (Currency paper and stamp paper)	48025570
Paper for security printing (Currency paper and stamp paper)	48025670
Paper for security printing (Currency paper and stamp paper)	48025770
Paper for security printing (Currency paper and stamp paper)	48025850
Printing paper (dyed/marbled in mass)	48026130
Paper for security printing (Currency paper and stamp paper)	48026160
Printing paper (dyed/marbled in mass)	48026230
Paper for security printing (Currency paper and stamp paper)	48026260
Other (Copier Paper (A4 Size) and A4 Printing Paper)	48026290
Printing paper (Printer Paper, dyed/marbled in mass)	48026930
Paper for security printing (Currency paper and stamp paper)	48026960

Chapter: 49

Description	HSN Code
Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets	4901
Printed books, brochures, leaflets and similar printed matter in single sheets, whether or not folded	490110
Printed books in single sheets, whether or not folded	49011010
Pamphlets, booklets, brochures, leaflets and similar printed matter in single sheets, whether or not folded	49011020
Dictionaries, encyclopaedias and their serial instalments under printed books, brochures, leaflets and similar printed matter	49019100
Other printed books, brochures, leaflets and similar printed matter	49019900
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material	4902
Newspapers, journals and periodicals appearing at least four times a week	490210
Newspapers appearing at least four times a week	49021010
Journals and periodicals appearing at least four times a week	49021020
Other newspapers, journals and periodicals	490290
Newspapers under other newspapers, journals and periodicals	49029010
Journals and periodicals under other newspapers, journals and periodicals	49029020
Children's picture, drawing or colouring books	4903
Children's picture, drawing or colouring books	490300
Children's picture books	49030010
Children's drawing or colouring books	49030020
Printed or manuscript music, whether or not bound or illustrated	4904
Printed or manuscript music, whether or not bound or illustrated	49040000
Printed maps, hydrographic charts and similar charts of all kinds, including atlases, wall maps, topographical plans and globes	4905
Printed globes	49051000
Printed maps, hydrographic charts and similar charts in book form	49059100
Other printed maps, hydrographic charts and similar charts	490599
Geographical, hydrological and astronomical maps or charts	49059910
Other printed maps, hydrographic charts and similar charts	49059990
Original hand-drawn plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, handwritten texts, photographic reproductions on sensitised paper and carbon copies thereof	4906
Original hand-drawn plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, handwritten texts, photographic reproductions on sensitised paper and carbon copies thereof	49060000
Unused postage, revenue or similar stamps of current or new issue having recognised face value in the issuing country, stamp-impressed paper, bank notes, cheque forms, stock certificates, share certificates, bond certificates and similar documents of title	4907
Unused postage, revenue or similar stamps of current or new issue having recognised face value in the issuing country, stamp-impressed paper, bank notes, cheque forms, stock certificates, share certificates, bond certificates and similar documents of title	490700
Unused postage stamps	49070010
Unused revenue stamps	49070020
Bank notes	49070030
Other documents under heading 4907	49070090
Transfers (decalcomanias)	4908
Vitrifiable transfers (decalcomanias)	49081000
Other transfers (decalcomanias)	49089000
Printed or illustrated postcards and printed greeting, message or announcement cards, whether or not illustrated, with or without envelopes or trimmings	4909
Printed or illustrated postcards and printed greeting, message or announcement cards, whether or not illustrated, with or without envelopes or trimmings	490900
Printed or illustrated postcards	49090010
Printed greeting, message or announcement cards, whether or not illustrated, with or without envelopes or trimmings	49090090
Calendars of any kind, printed, including calendar blocks	4910
Calendars of any kind, printed, including calendar blocks	491000
Printed advertising calendars	49100010
Other printed calendars, including calendar blocks	49100090
Other printed matter, including printed pictures and photographs	4911
Trade advertising material, commercial catalogues and similar printed matter	491110
Printed posters	49111010
Commercial catalogues	49111020
Printed inlay cards	49111030
Other trade advertising material, commercial catalogues and similar printed matter	49111090
Printed pictures, designs and photographs	49119100
Other printed matter	491199
Hard copy (printed) of computer software	49119910
Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes reproduced using computers or other devices	49119920
Other printed matter not elsewhere specified	49119990

What is the GST rate on printing?

The GST rate on printing is generally 5% or 18%, depending on the nature of the supply. A 5% GST rate (with ITC) applies to eligible job work under SAC 9988, where the customer supplies the physical inputs and the printed product attracts 5% or Nil GST, such as newspapers, books, journals, Braille books and certain Chapter 48 and 49 products.

All other commercial printing services, including jobs where the printer supplies the materials, are generally taxed at 18%under SAC 9989.

Who must display HSN codes on invoices?

As per Notification No. 12/2017 – Central Tax and its subsequent amendments:

Annual Aggregate Turnover (Previous FY)	HSN Code Requirement on Invoice
Up to ₹5 crore	4-digit HSN code mandatory on B2B invoices; not mandatory on B2C invoices
Above ₹5 crore	6-digit HSN code mandatory on both B2B and B2C invoices
Exporters (all turnovers)	8-digit HSN code generally used for export documentation

For taxpayers with an aggregate turnover of up to ₹5 crore in the previous financial year, HSN reporting in GSTR-1 Table 12 is mandatory for B2B supplies but optional for B2C supplies.

What are the updated GSTR-1 compliance rules for 2025?

Businesses supplying printed goods or printing services must comply with the following GSTR-1 and e-invoicing changes introduced in 2025.

Phase-3 HSN reporting (effective May 2025)

From the May 2025 return period, the GSTN introduced Phase-3 of mandatory HSN reporting in Table 12 of GSTR-1/1A.

Key changes include:

Manual HSN entry is no longer allowed. Taxpayers must select HSN codes from a predefined dropdown on the GST portal. The corresponding HSN description is auto-populated and cannot be edited.
Table 12 is split into Table 12A (B2B supplies) and Table 12B (B2C supplies).
Table 13 is mandatory for all taxpayers and must include all invoices, credit notes and debit notes issued during the tax period.
System validations compare HSN-wise values reported in Table 12 with other GSTR-1 tables to identify mismatches. Currently, these validations operate in warning mode and do not prevent return filing.

E-invoicing requirements

Businesses with an Annual Aggregate Turnover (AATO) of ₹5 crore or more must generate e-invoices through the Invoice Registration Portal (IRP). From 1 April 2025, businesses with an AATO of ₹10 crore or more must report invoices to the IRP within 30 days of the invoice date. Invoices reported after this period are not eligible for Invoice Reference Number (IRN) generation.

What details must a GST tax invoice for a printing business include?

Every GST-compliant invoice issued by a printing business must include the following details:

Name, address and GSTIN of the supplier
A unique invoice number (sequential and not exceeding 16 characters)
Invoice date
Name, address and GSTIN of the recipient (for B2B transactions)
HSN code for goods or SAC code for services
Description of the goods or services (for example, "Offset Printing, Brochures A4, 4-colour")
Quantity and unit of measurement (UQC), such as NOS (number of pieces) or KGS (kilograms)
Total value of the supply
Taxable value after applicable discounts
Applicable GST rate (CGST and SGST for intra-state supplies or IGST for inter-state supplies)
Amount of GST charged (CGST, SGST or IGST shown separately)
Place of supply (state code)
Signature or digital signature of the authorised signatory

What are the terms and conditions for claiming ITC on printing purchases?

You can claim ITC on GST paid for printing purchases only if all the following conditions are met:

The printed goods or printing services are used or intended to be used in the course or furtherance of business. Printing for personal use is not eligible for ITC.
You possess a valid tax invoice or debit note containing all mandatory GST details, including the supplier's GSTIN, invoice number, date, HSN/SAC, taxable value and tax amount.
The supplier has uploaded the invoice in GSTR-1, and it is reflected in your GSTR-2B. Reconcile purchase invoices with GSTR-2B before claiming ITC.
You have received the printed goods or services. If the supply is received in multiple consignments, ITC can be claimed only after receipt of the final lot.
You have filed the applicable GSTR-3B return for the relevant tax period.
Payment to the printing vendor, including GST, is generally made within 180 days of the invoice date. If not, the ITC claim must be reversed with applicable interest and can be re-availed after payment.
ITC is claimed on or before 30 November following the end of the relevant financial year or before filing the annual return, whichever is earlier.
Where printed items are used for both taxable and exempt supplies or for non-business purposes, only the portion attributable to taxable business use is eligible for ITC. The balance must be reversed.
ITC is not available on printed goods distributed as gifts or free samples or on goods that are lost, stolen, destroyed or written off, as these are blocked credits under Section 17(5) of the CGST Act.
If GST paid on printing machinery or equipment is included in the asset's cost and depreciation is claimed on that tax component under the Income-tax Act, ITC on the same GST amount cannot be claimed.

Conclusion

Correct GST compliance for printing businesses starts with using the right HSN or SAC code, as it determines the applicable GST rate, invoicing requirements and ITC eligibility. Regularly reviewing classifications, maintaining accurate invoice records and keeping up with GST reporting changes can help avoid return mismatches, denied ITC and penalties.

Accounting software like TallyPrime simplifies HSN classification, GST invoicing, return preparation and compliance, enabling printing businesses to reduce manual errors, stay compliant and manage their finances with greater confidence.