---
title: "HSN Code for Unused Postage Stamps | HSN 49070090 GST Rate"
description: "Find HSN and GST Rates for 49070090 related to Unused Postage Stamps with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-49070090/"
---

# HSN Code 49070090: Unused Postage 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 |
| --- | --- | --- | --- | --- |
| Other : Duty credit scrips | 0% | 0% | 0% | 0% |
| Other: Rupee notes or coins when sold to RBI or the government of India | 0% | 0% | 0% | 0% |
| 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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 49070090 ?

It includes Transfers and Decals on Paper or Paperboard

### Do e‑way bill and e‑invoice apply for Unused Postage 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.

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

Under HSN 49070090, Unused Postage Stamps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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

### How should mixed supplies be billed when Unused Postage 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 Stamps; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Unused Postage 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.

## India's trade performance: HSN Code 49070090 (FY 2024-25)

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

- Exports: ₹67 Cr (+45.76% YoY) — 0.0018% of India's total exports
- Imports: < ₹1 Crore (+107.69% YoY) — 0.0000% of India's total imports
- Trade balance: ₹66 Cr (Surplus); surplus rank #1938 of 12657 HSN codes
- Share of Sub-Chapter 4907: 97.88% of its exports; import side 0.34%
- Rank within Sub-Chapter 4907: #1 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: -18.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3218 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +64.45% in FY 2020-21
- Contribution to Sub-Ch. 4907: 97.88% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 49070090

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 | 235.32 | 0.0103% | — | 99.61% | 3.95 | 0.0001% | — | 1.66% | +231.37 | #1185 |
| FY 2019-20 | 11.14 | 0.0005% | −95.27% | 8.70% | 2.50 | 0.0001% | −36.71% | 0.98% | +8.64 | #4866 |
| FY 2020-21 | 18.32 | 0.0009% | +64.45% | 97.03% | 49.21 | 0.0017% | +1,868.40% | 14.82% | −30.89 | #4312 |
| FY 2021-22 | 21.54 | 0.0007% | +17.58% | 73.07% | < ₹1 Crore | 0.0000% | −99.65% | 0.07% | +21.37 | #4505 |
| FY 2022-23 | 32.55 | 0.0009% | +51.11% | 70.03% | < ₹1 Crore | 0.0000% | +23.53% | 0.06% | +32.34 | #4048 |
| FY 2023-24 | 45.94 | 0.0013% | +41.14% | 94.96% | < ₹1 Crore | 0.0000% | +85.71% | 0.16% | +45.55 | #3663 |
| FY 2024-25 | 66.96 | 0.0018% | +45.76% | 97.88% | < ₹1 Crore | 0.0000% | +107.69% | 0.34% | +66.15 | #3218 |

- CAGR (7-year): exports -18.90%/yr, imports -23.21%/yr (consistently Surplus)

## Key trade insights: HSN Code 49070090 export-import analysis

### Export decline: -18.90% CAGR over 7 years

India's exports under HSN Code 49070090 have declined at a compound annual rate of -18.90% over 7 fiscal years, falling from ₹235.32 Crore in FY 2018-19 to ₹66.96 Crore in FY 2024-25.

### HSN Code 49070090 ranked #3218 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 49070090 ranks #3218 out of 12657 HSN codes by total export value. Within Sub-Chapter 4907, it ranks #1 of 4. By trade surplus, it ranks #1938 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 49070090 exports

The strongest single-year export movement for HSN Code 49070090 was recorded in FY 2020-21, when exports surged by 64.45% over the prior year.

### India maintains a trade surplus of ₹66.15 Crore in HSN Code 49070090 goods

In FY 2024-25, India's exports of ₹66.96 Cr exceeded imports of ₹0.81 Cr, resulting in a trade surplus of ₹66.15 Crore — ranking #1938 of 12657 by surplus magnitude.

### Import growth of -23.21% CAGR signals stable import dependency for Unused Postage Stamps

India's imports under HSN Code 49070090 have grown at -23.21% CAGR, reaching ₹0.81 Crore in FY 2024-25.

### HSN Code 49070090 contributes 97.88% of Sub-Chapter 4907 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 4907, HSN Code 49070090 ranks #1 by export value — accounting for 97.88% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.34% share (rank #2).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-49070010/) | < ₹1 Crore |
| — | [HSN Code 49070020: Bank Notes](https://busy.in/hsn/hsn-49070020/) | — |