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Verified Category: Printed Books

HSN Code 4906

Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4906 specifically identifies plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 4906 on all Tax Invoices for plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand
  • 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 4906

"Classifying plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Printed Books category. AasanKhata automatically monitors these shifts for you."