HSN Codes chevron_right Section 10 chevron_right Chapter 49 chevron_right Sub Chapter 4907

4907 HSN Code: 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.

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New GST Rate for HSN Code 4907

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

New GST Rate: 12% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 4907

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

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Case Laws Related to Sub Chapter 4907

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)

FAQs for Sub Chapter 4907

What products are classified under HSN 4907

It includes Unused stamps, bank notes, cheques

Is the composition scheme suitable if I mainly trade 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.

Do spares or accessories of Unused stamps, bank notes, cheques follow the same HSN?

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.

How are warranty replacements of Unused stamps, bank notes, cheques handled?

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.

How do I bill a kit or combo that includes Unused stamps, bank notes, cheques?

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.

Does MRP, weight or pack size change GST treatment for Unused stamps, bank notes, cheques?

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.

If I repair and return Unused stamps, bank notes, cheques, how should I charge GST?

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.

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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