In India, under the GST rules, normal literature books (excluding school/college textbooks) with an ISBN number are classified under the Harmonized System of Nomenclature (HSN) code 4901. This code specifically covers printed books, brochures, leaflets, and similar printed matter, whether or not in single sheets.
Regarding the taxability of such books, according to the GST rules, most books, including normal literature books, are exempt from GST. This means that there is no GST applicable on the sale of these books. However, it's essential to ensure that the specific book in question falls under the category of normal literature and not any other specialized category that may attract GST.
To summarize:
- HSN code for normal literature books: 4901
- Taxability under GST: Exempt (no GST applicable)
For further details or specific clarifications, it is advisable to refer directly to the official GST guidelines or consult with a tax expert to ensure compliance with the regulations.
Additional Information
If you are involved in the distribution or sale of books, it is crucial to stay updated with any changes in the GST regulations related to the tax treatment of books to avoid any potential compliance issues.