HSN Code 49070090: Unused Postage Stamps

HSN Code 49070090 represents Unused Postage Stamps under GST classification. This code helps businesses identify Unused Postage Stamps correctly for billing, taxation, and trade. With HSN Code 49070090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Unused Postage Stamps.

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Description of Goods for HSN Code 49070090

HSN Code 49070090 relates to the following description.

Description of Goods

Other : Duty credit scrips

Chapter

49 - Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Sub Chapter

4907 - 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

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

Other: Rupee notes or coins when sold to RBI or the government of India

Chapter

49 - Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Sub Chapter

4907 - 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

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

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

Chapter

49 - Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Sub Chapter

4907 - 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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 49070090 not include?

Unused Postage Stamps does not include products with the following descriptions.

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

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 : Bank notes

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 : Documents of title conveying the right to use Information Technology software

India’s Trade Performance — HSN Code 49070090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹67 Cr

+45.76% vs FY 2023-24

0.0018% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

+107.69% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹66 Cr

Trade Surplus

Surplus rank #1938 of 12657 HSN codes

% of Sub-Chapter 4907

FY 2024-25

97.88%

Share of Sub-Chapter 4907’s total exports in FY 2024-25

Import side: 0.34% of Sub-Chapter 4907’s imports

Rank Within Sub-Chapter 4907

FY 2024-25

#1 of 4

Position by export value among HSN codes in Sub-Chapter 4907

Import-side rank: #2 of 4

At a glance

−18.90%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#3218

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+64.45%

Peak Growth Year

FY 2020-21 · strongest single-year move

97.88%

Contribution to Sub-Ch. 4907

Share of Sub-Chapter 4907 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1185

Balance

+231.37

Exports

235.32 ₹ Cr

0.0103% share

YoY

99.61% of Sub-Ch. 4907

Imports

3.95 ₹ Cr

0.0001% share

YoY

1.66% of Sub-Ch. 4907

FY 2019-20 Exp. Rank #4866

Balance

+8.64

Exports

11.14 ₹ Cr

0.0005% share

−95.27% YoY

8.70% of Sub-Ch. 4907

Imports

2.50 ₹ Cr

0.0001% share

−36.71% YoY

0.98% of Sub-Ch. 4907

FY 2020-21 Exp. Rank #4312

Balance

−30.89

Exports

18.32 ₹ Cr

0.0009% share

+64.45% YoY

97.03% of Sub-Ch. 4907

Imports

49.21 ₹ Cr

0.0017% share

+1,868.40% YoY

14.82% of Sub-Ch. 4907

FY 2021-22 Exp. Rank #4505

Balance

+21.37

Exports

21.54 ₹ Cr

0.0007% share

+17.58% YoY

73.07% of Sub-Ch. 4907

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−99.65% YoY

0.07% of Sub-Ch. 4907

FY 2022-23 Exp. Rank #4048

Balance

+32.34

Exports

32.55 ₹ Cr

0.0009% share

+51.11% YoY

70.03% of Sub-Ch. 4907

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+23.53% YoY

0.06% of Sub-Ch. 4907

FY 2023-24 Exp. Rank #3663

Balance

+45.55

Exports

45.94 ₹ Cr

0.0013% share

+41.14% YoY

94.96% of Sub-Ch. 4907

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+85.71% YoY

0.16% of Sub-Ch. 4907

FY 2024-25 Exp. Rank #3218

Balance

+66.15

Exports

66.96 ₹ Cr

0.0018% share

+45.76% YoY

97.88% of Sub-Ch. 4907

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+107.69% YoY

0.34% of Sub-Ch. 4907

CAGR · 7-Year

Exports

−18.90% /yr

Imports

−23.21% /yr

Consistently Surplus
Sub-Chapter 4907 total

reference, FY 2024-25

Export

₹68.41 Cr

Import

₹240.71 Cr

Trade Balance

−172.30

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 49070090 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.