HSN Code 97040010: Used Postal Stamps

HSN Code 97040010 represents Used Postal Stamps under GST classification. This code helps businesses identify Used Postal Stamps correctly for billing, taxation, and trade. With HSN Code 97040010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Used Postal Stamps.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
97	Works of art, collectors' pieces and antiques	9704	Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused , other than those of heading 4907	Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Used postal stamp	2.5%	2.5%	5%	0%

Description of goods

Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Used postal stamp

Chapter

97 – Works of art, collectors' pieces and antiques

Sub Chapter

9704 – Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused , other than those of heading 4907

CGST 2.5%

SGST 2.5%

IGST 5%

CESS 0%

HSN Code	Description
97040020	Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Used or unused first-day covers for philatelists
97040090	Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Other

HSN Code 97040020

Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Used or unused first-day covers for philatelists

HSN Code 97040090

Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 : Other

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What products are classified under HSN 97040010 ?

It includes Numismatic Collections (>100 Years Old)

Do e‑way bill and e‑invoice apply for Used Postal 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 Used Postal Stamps?

Under HSN 97040010, Used Postal Stamps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Used Postal Stamps?

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

Can we claim ITC on inputs used to trade Used Postal Stamps?

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

Does packaging or labelling change the GST for Used Postal 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 Used Postal Stamps is sold with other items?

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

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.

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