Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4903 specifically identifies children's picture, drawing or colouring books for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 0% + SGST 0%

Inter-State Split

IGST 0%

Compliance Check-list

✓Mention HSN 4903 on all Tax Invoices for children's picture, drawing or colouring books
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 4903

"Classifying children's picture, drawing or colouring books correctly is critical to avoid litigation. While the base rate is 0%, always check for anti-dumping duties if importing, especially under the Printed Books category. AasanKhata automatically monitors these shifts for you."