Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4909 specifically identifies printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not 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 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 4909 on all Tax Invoices for printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not 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 4909

"Classifying printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated 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."