9704 HSN Code: Postal stamps and stationery

HSN Sub Chapter 9704 represents Postal stamps and stationery under GST classification. This code helps businesses identify Postal stamps and stationery correctly for billing, taxation, and trade. With HSN Sub Chapter 9704, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Postal stamps and stationery.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
97	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	12%	12%

HSN Code 9704

Chapter: 97

Description: 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

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

Tariff HSN	Description
97040010	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
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 97040010

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

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

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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What products are classified under HSN 9704

It includes Postal stamps and stationery

What should my invoice and records include for Postal stamps and stationery?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

If I repair and return Postal stamps and stationery, 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.

What are the e‑way bill and e‑invoice points while moving Postal stamps and stationery?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Is the composition scheme suitable if I mainly trade Postal stamps and stationery?

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.

Can I claim ITC on inputs and services used for Postal stamps and stationery?

If your outward supply of Postal stamps and stationery is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

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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