Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4904 specifically identifies music, printed or in manuscript, whether or not bound or illustrated 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 4904 on all Tax Invoices for music, printed or in manuscript, whether or not bound or illustrated
✓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 4904

"Classifying music, printed or in manuscript, whether or not bound or illustrated 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."