---
title: "4907 HSN Code | HSN Code for Unused stamps, bank notes, cheques in India"
description: "Know more about 4907 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 4907 covering Unused stamps, bank notes, cheques."
canonical: "https://busy.in/hsn/sub-chapter-4907/"
---

# HSN Sub-chapter 4907: Unused stamps, bank notes, cheques

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

Part of [Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans](https://busy.in/hsn/chapter-49/).

- Current GST rate: 12%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 49070010 | [Unused Postage, Revenue Stamps](https://busy.in/hsn/hsn-49070010/) |
| 49070020 | [Bank Notes](https://busy.in/hsn/hsn-49070020/) |
| 49070030 | [IT software docs](https://busy.in/hsn/hsn-49070030/) |
| 49070090 | [Unused Postage Stamps](https://busy.in/hsn/hsn-49070090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 4907 (FY 2024-25)

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

- Exports: ₹68 Cr (+41.40% YoY) — 0.0018% of India's total exports
- Imports: ₹241 Cr (−1.20% YoY) — 0.0039% of India's total imports
- Trade balance: −₹172 Cr (Deficit); surplus rank #762 of 1233 sub-chapters
- Share of Chapter 49: 1.86% of its exports; import side 12.37%
- Rank within Chapter 49: #4 of 11 by export value; import-side #3

### Key metrics

- Export CAGR: -18.66% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #873 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +57.67% in FY 2022-23
- Contribution to Ch. 49: 1.86% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 4907

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 Ch. 49 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 49 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 236.23 | 0.0103% | — | 8.43% | 237.48 | 0.0066% | — | 9.77% | −1.25 | #578 |
| FY 2019-20 | 128.03 | 0.0058% | −45.80% | 5.31% | 254.53 | 0.0076% | +7.18% | 10.59% | −126.50 | #678 |
| FY 2020-21 | 18.88 | 0.0009% | −85.25% | 1.02% | 332.08 | 0.0114% | +30.47% | 18.53% | −313.20 | #949 |
| FY 2021-22 | 29.48 | 0.0009% | +56.14% | 1.09% | 257.94 | 0.0056% | −22.33% | 11.92% | −228.46 | #935 |
| FY 2022-23 | 46.48 | 0.0013% | +57.67% | 1.51% | 340.44 | 0.0059% | +31.98% | 11.70% | −293.96 | #902 |
| FY 2023-24 | 48.38 | 0.0013% | +4.09% | 1.36% | 243.64 | 0.0043% | −28.43% | 9.76% | −195.26 | #910 |
| FY 2024-25 | 68.41 | 0.0018% | +41.40% | 1.86% | 240.71 | 0.0039% | −1.20% | 12.37% | −172.30 | #873 |

- CAGR (7-year): exports -18.66%/yr, imports 0.23%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 4907 export-import analysis

### Export decline: -18.66% CAGR over 7 years

India's exports under HSN Sub-Chapter 4907 have declined at a compound annual rate of -18.66% over 7 fiscal years, falling from ₹236.23 Crore in FY 2018-19 to ₹68.41 Crore in FY 2024-25.

### HSN Sub-Chapter 4907 ranked #873 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 4907 ranks #873 out of 1233 sub-chapters by total export value. Within Chapter 49, it ranks #4 of 11. By trade surplus, it ranks #762 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 4907 exports

The strongest single-year export movement for HSN Sub-Chapter 4907 was recorded in FY 2022-23, when exports surged by 57.67% over the prior year.

### India records a trade deficit of ₹172.30 Crore in HSN Sub-Chapter 4907 goods

In FY 2024-25, India's imports of ₹240.71 Cr exceeded exports of ₹68.41 Cr, resulting in a trade deficit of ₹172.30 Crore — ranking #762 of 1233 by surplus magnitude.

### Import growth of 0.23% CAGR signals stable import dependency for Unused stamps, bank notes, cheques

India's imports under HSN Sub-Chapter 4907 have grown at 0.23% CAGR, reaching ₹240.71 Crore in FY 2024-25.

### HSN Sub-Chapter 4907 contributes 1.86% of Chapter 49 exports — ranked #4

Among the 11 sub-chapters under Chapter 49, HSN Sub-Chapter 4907 ranks #4 by export value — accounting for 1.86% of the chapter's total exports in FY 2024-25. On the import side, it holds 12.37% share (rank #3).

## Related Sub-Chapters in Chapter 49

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 4901: Printed books, brochures, leaflets](https://busy.in/hsn/sub-chapter-4901/) | ₹2,869 Cr |
| #2 | [HSN Sub-Chapter 4911: Printed matter](https://busy.in/hsn/sub-chapter-4911/) | ₹337 Cr |
| #3 | [HSN Sub-Chapter 4903: Children’s picture and coloring books](https://busy.in/hsn/sub-chapter-4903/) | ₹226 Cr |
| #4 | HSN Sub-Chapter 4907: Unused stamps, bank notes, cheques (this hsn sub-chapter) | ₹68 Cr |
| #5 | [HSN Sub-Chapter 4910: Printed calendars](https://busy.in/hsn/sub-chapter-4910/) | ₹59 Cr |
| #6 | [HSN Sub-Chapter 4905: Maps and hydrographic charts](https://busy.in/hsn/sub-chapter-4905/) | ₹54 Cr |
| #7 | [HSN Sub-Chapter 4909: Printed postcards and cards](https://busy.in/hsn/sub-chapter-4909/) | ₹44 Cr |
| #8 | [HSN Sub-Chapter 4908: Transfers](https://busy.in/hsn/sub-chapter-4908/) | ₹13 Cr |
| #9 | [HSN Sub-Chapter 4902: Newspapers, journals, periodicals](https://busy.in/hsn/sub-chapter-4902/) | ₹7 Cr |
| #10 | [HSN Sub-Chapter 4906: Architectural plans](https://busy.in/hsn/sub-chapter-4906/) | < ₹1 Crore |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 4901 | [Printed books, brochures, leaflets](https://busy.in/hsn/sub-chapter-4901/) |
| 4902 | [Newspapers, journals, periodicals](https://busy.in/hsn/sub-chapter-4902/) |
| 4903 | [Children’s picture and coloring books](https://busy.in/hsn/sub-chapter-4903/) |
| 4904 | [Printed music](https://busy.in/hsn/sub-chapter-4904/) |
| 4905 | [Maps and hydrographic charts](https://busy.in/hsn/sub-chapter-4905/) |
| 4906 | [Architectural plans](https://busy.in/hsn/sub-chapter-4906/) |
| 4908 | [Transfers](https://busy.in/hsn/sub-chapter-4908/) |
| 4909 | [Printed postcards and cards](https://busy.in/hsn/sub-chapter-4909/) |
| 4910 | [Printed calendars](https://busy.in/hsn/sub-chapter-4910/) |
| 4911 | [Printed matter](https://busy.in/hsn/sub-chapter-4911/) |