What products are classified under HSN 4907
It includes Unused stamps, bank notes, cheques
HSN Sub Chapter 4907 represents Unused stamps, bank notes, cheques under GST classification. This code helps businesses identify Unused stamps, bank notes, cheques correctly for billing, taxation, and trade. With HSN Sub Chapter 4907, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Unused stamps, bank notes, cheques.
GST Rate for Unused stamps, bank notes, cheques under HSN Code 4907. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 49 | 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 | 12% | 12% |
Chapter: 49
Description: 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
Following Tariff HSN code falls under Unused stamps, bank notes, cheques:
| Tariff HSN | Description |
|---|---|
| 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 | |
| Other : Duty credit scrips | |
| Other: Rupee notes or coins when sold to RBI or the government of India | |
| 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 |
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
Other : Duty credit scrips
Other: Rupee notes or coins when sold to RBI or the government of India
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
| Order Number | Description |
|---|---|
| Spaceage Syntex Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Joint Plant Committee (AAR (Authority For Advance Ruling), West Bengal) | |
| Indian Institute Of Management (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| M/S. Rb Shah Enterprises India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Manipal Technologies Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Hitech Print Systems Limited (AAR (Authority For Advance Ruling), Telangana) | |
| M/S. Orient Press Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Manipal Technologies Ltd (Karnataka High Court, Karnataka) | |
| M/S. Kumaran Oil Mill (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Manipal Technologies Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| Spaceage Syntex Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) |
Spaceage Syntex Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Joint Plant Committee (AAR (Authority For Advance Ruling), West Bengal)
Indian Institute Of Management (AAR (Authority For Advance Ruling), Madhya Pradesh)
M/S. Rb Shah Enterprises India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Manipal Technologies Limited (AAR (Authority For Advance Ruling), Karnataka)
Hitech Print Systems Limited (AAR (Authority For Advance Ruling), Telangana)
M/S. Orient Press Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Manipal Technologies Ltd (Karnataka High Court, Karnataka)
M/S. Kumaran Oil Mill (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Manipal Technologies Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Spaceage Syntex Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
It includes Unused stamps, bank notes, cheques
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
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.