Chapter 49 (Chapter Notes)
| Tariff Item | Description of article | Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) | 
| 4901 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. | ||||
| 4901 10 | - In single sheets, whether or not folded : | ||||
| 4901 10 10 | Printed books | [u] | 10% | - | BCD: 5% BCD: See Notifications for specified countries IGST: 5% | 
| 4901 10 20 | Pamphlets, booklets, brochures, leaflets and similar printed matter | [u] | 10% | - | BCD: NIL 
		for specified countries IGST: 5% | 
| - Other: | |||||
| 4901 91 00 | - Dictionaries and encyclopaedias, and serial instalments thereofu | [u] | 10% | - | BCD: 5% BCD: See Notifications for specified countries IGST: 5% | 
| 4901 99 00 | - Other | [u] | 10% | - | BCD: 5% BCD: See Notifications for specified countries BCD: 5% IGST: 5% | 
| 4902 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. | ||||
| 4902 10 | - Appearing at least four times a week : | ||||
| 4902 10 10 | -- Newspapers | Kg. | Free | - | BCD: See Notifications for specified countries | 
| 4902 10 20 | -- Journals and periodicals | Kg. | Free | - | BCD: See Notifications for specified countries | 
| 4902 90 | - Other : | ||||
| 4902 90 10 | -- Newspapers | Kg. | Free | - | BCD: See Notifications for specified countries | 
| 4902 90 20 | -- Journals and periodicals | Kg. | Free | - | BCD: See Notifications for specified countries | 
| 4903 | Children s picture, drawing or colouring books. | ||||
| 4903 00 | - Children s picture, drawing or colouring books : | ||||
| 4903 00 10 | -- Picture books | Kg. | 10% | ||
| 4903 00 20 | -- Drawing or colouring books | Kg. | 10% | BCD: NIL for specified countries | |
| 4904 00 00 | Music, printed or in manuscript, whether or not bound or illustrated | Kg. | Free | BCD: See Notifications for specified countries | |
| 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed | ||||
| 4905 20 00 | - In book form | Kg. | Free | - | BCD: See Notifications for specified countries | 
| 4905 90 | - Other : | ||||
| 4905 90 10 | --- Geographical, hydrological, astronomical maps or charts | Kg. | Free | - | BCD: See Notifications for specified countries | 
| 4905 90 20 | --- Globe | Kg. | Free | - | BCD: See Notifications for specified countries | 
| 4905 90 90 | --- Other | Kg. | Free | - | BCD: See Notifications for specified countries | 
| deleted[4905 10 00 | - Globes | Kg. | Free | - | BCD: NIL for specified countries | 
| - Other: | |||||
| 4905 91 00 | - In book form | Kg. | Free | - | BCD: NIL for specified countries | 
| 4905 99 | - Other : | ||||
| 4905 99 10 | -- Geographical, hydrological, astronomical maps or charts | Kg. | Free | - | BCD: NIL for specified countries | 
| 4905 99 90 | -- Other | Kg. | Free | - | BCD: NIL for specified countries] | 
| 4906 00 00 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand written texts; photographic reproduction or sensitised paper and carbon copies of the foregoing | Kg. | 10% | - | BCD: Nil BCD: See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4907 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp impressed paper; bank notes; cheque forms; stock ,share or bond certificates and similar documents of title | IGST: 
		12% [Till 
		30.09.2021] IGST: 18% [wef 01.10.2021] | |||
| 4907 00 | - Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp impressed paper; bank notes; cheque forms; stock ,share or bond certificates and similar documents of title : | ||||
| 4907 00 10 | -- Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value | Kg. | 10% | - | BCD: Nil BCD: Nil for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4907 00 20 | -- Bank notes | Kg. | 10% | - | BCD: Nil BCD: Nil for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4907 00 30 | -- Documents of title conveying the right to use Information Technology software | Kg. | 10% | - | BCD: Nil BCD: NIL for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4907 00 90 | -- Other | Kg. | 10% | - | BCD: Nil BCD: Nil for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4908 | Transfers (decalcomanias) | ||||
| 4908 10 00 | - Transfer (decalcomanias), vitrifiable | Kg. | 10% | - | BCD: NIL 
		for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4908 90 00 | - Other | Kg. | 10% | - | BCD: NIL 
		for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | ||||
| 4909 00 | - Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings : | ||||
| 4909 00 10 | -- Greeting or wedding cards | [u] | 10% | - | BCD: NIL 
		for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4909 00 90 | -- Other | [u] | 10% | - | BCD: NIL 
		for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4910 | Calendars of any kind, printed, including calendar blocks | ||||
| 4910 00 | - Calendars of any kind, printed, including calendar blocks : | ||||
| 4910 00 10 | -- Advertising calendar | [u] | 10% | - | BCD: NIL 
		for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4910 00 90 | -- Other | [u] | 10% | - | BCD: NIL 
		for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4911 | Other printed matter, including printed picture and photographs | ||||
| 4911 10 | - Trade advertising material, commercial catalogues and the like : | ||||
| 4911 10 10 | -- Posters, printed | Kg. | 10% | - | BCD: See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4911 10 20 | -- Commercial catalogues | Kg. | 10% | - | BCD: See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4911 10 30 | -- Printed inlay cards | Kg. | 10% | - | BCD: See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4911 10 90 | -- Other | Kg. | 10% | - | BCD: See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| - Other: | |||||
| 4911 91 00 | - Pictures, designed and photographs | Kg. | 10% | - | BCD: NIL 
		for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4911 99 | - Other : | ||||
| 4911 99 10 | -- Hard copy (printed) of computer software | Kg. | 10% | - | BCD: 
		See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4911 99 20 | -- Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices | Kg. | 10% | - | BCD: NIL 
		for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
| 4911 99 90 | -- Other | Kg. | 10% | - | BCD: 
		See Notifications for specified countries IGST: 12% [Till 30.09.2021] IGST: 18% [wef 01.10.2021] | 
Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.