---
title: "HSN Code for Unused Postage, Revenue Stamps | HSN 49070010 GST Rate"
description: "Find HSN and GST Rates for 49070010 related to Unused Postage, Revenue Stamps with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-49070010/"
---

# HSN Code 49070010: Unused Postage, Revenue Stamps

- [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/)
- [Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans](https://busy.in/hsn/chapter-49/)
- [Sub-chapter 4907: Unused stamps, bank notes, cheques](https://busy.in/hsn/sub-chapter-4907/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title : 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 49070010 ?

It includes IT software docs

### Do e‑way bill and e‑invoice apply for Unused Postage, Revenue Stamps?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade Unused Postage, Revenue Stamps?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Unused Postage, Revenue Stamps?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Unused Postage, Revenue Stamps?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Unused Postage, Revenue Stamps is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Unused Postage, Revenue Stamps; Nil for exempt items if applicable).

### How much GST applies to Unused Postage, Revenue Stamps?

Under HSN 49070010, Unused Postage, Revenue Stamps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 49070010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−60.66% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (+800.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4889 of 12657 HSN codes
- Share of Sub-Chapter 4907: 0.70% of its exports; import side 0.04%
- Rank within Sub-Chapter 4907: #3 of 4 by export value; import-side #3

### Key metrics

- Export CAGR: 25.99% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8852 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +96,383.33% in FY 2019-20
- Contribution to Sub-Ch. 4907: 0.70% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 49070010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4907 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4907 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.05% | 5.12 | 0.0001% | — | 2.16% | −5.00 | #9103 |
| FY 2019-20 | 115.78 | 0.0053% | +96,383.33% | 90.43% | 4.76 | 0.0001% | −7.03% | 1.87% | +111.02 | #1851 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −99.86% | 0.85% | 8.55 | 0.0003% | +79.62% | 2.57% | −8.39 | #9006 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +25.00% | 0.68% | < ₹1 Crore | 0.0000% | −94.85% | 0.17% | −0.24 | #9201 |
| FY 2022-23 | 1.97 | 0.0001% | +885.00% | 4.24% | < ₹1 Crore | 0.0000% | −54.55% | 0.06% | +1.77 | #7453 |
| FY 2023-24 | 1.22 | 0.0000% | −38.07% | 2.52% | < ₹1 Crore | 0.0000% | −95.00% | 0.00% | +1.21 | #8067 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −60.66% | 0.70% | < ₹1 Crore | 0.0000% | +800.00% | 0.04% | +0.39 | #8852 |

- CAGR (7-year): exports 25.99%/yr, imports -49.01%/yr (consistently Surplus)

## Key trade insights: HSN Code 49070010 export-import analysis

### Consistent export growth: 25.99% CAGR over 7 years

India's exports under HSN Code 49070010 have grown at a compound annual rate of 25.99% over 7 fiscal years, rising from ₹0.12 Crore in FY 2018-19 to ₹0.48 Crore in FY 2024-25.

### HSN Code 49070010 ranked #8852 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 49070010 ranks #8852 out of 12657 HSN codes by total export value. Within Sub-Chapter 4907, it ranks #3 of 4. By trade surplus, it ranks #4889 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 49070010 exports

The strongest single-year export movement for HSN Code 49070010 was recorded in FY 2019-20, when exports surged by 96,383.33% over the prior year.

### India maintains a trade surplus of ₹0.39 Crore in HSN Code 49070010 goods

In FY 2024-25, India's exports of ₹0.48 Cr exceeded imports of ₹0.09 Cr, resulting in a trade surplus of ₹0.39 Crore — ranking #4889 of 12657 by surplus magnitude.

### Import growth of -49.01% CAGR signals stable import dependency for Unused Postage, Revenue Stamps

India's imports under HSN Code 49070010 have grown at -49.01% CAGR, reaching ₹0.09 Crore in FY 2024-25.

### HSN Code 49070010 contributes 0.70% of Sub-Chapter 4907 exports — ranked #3

Among the 4 HSN codes under Sub-Chapter 4907, HSN Code 49070010 ranks #3 by export value — accounting for 0.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #3).

## Related HSN Codes in Sub-Chapter 4907

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 49070090: Unused Postage Stamps](https://busy.in/hsn/hsn-49070090/) | ₹67 Cr |
| #2 | [HSN Code 49070030: IT software docs](https://busy.in/hsn/hsn-49070030/) | < ₹1 Crore |
| #3 | HSN Code 49070010: Unused Postage, Revenue Stamps (this hsn code) | < ₹1 Crore |
| — | [HSN Code 49070020: Bank Notes](https://busy.in/hsn/hsn-49070020/) | — |