--- title: "9704 HSN Code | HSN Code for Postal stamps and stationery in India" description: "Know more about 9704 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9704 covering Postal stamps and stationery." canonical: "https://busy.in/hsn/sub-chapter-9704/" --- # HSN Sub-chapter 9704: Postal stamps and stationery 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 Part of [Chapter 97: Works of Art, Antiques, Etc](https://busy.in/hsn/chapter-97/). - Current GST rate: 12% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 97040010 | [Used Postal Stamps](https://busy.in/hsn/hsn-97040010/) | | 97040020 | [Used/Unused First-Day Covers](https://busy.in/hsn/hsn-97040020/) | | 97040090 | [Personal Computer (Portable, <=10kg)](https://busy.in/hsn/hsn-97040090/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 9704 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−33.33% YoY) — 0.0000% of India's total exports - Imports: ₹2 Cr (−13.66% YoY) — 0.0000% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #539 of 1233 sub-chapters - Share of Chapter 97: 0.00% of its exports; import side 0.07% - Rank within Chapter 97: #6 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: -14.16% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1193 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +340.00% in FY 2019-20 - Contribution to Ch. 97: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9704 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. 97 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 97 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.08% | −0.45 | #1192 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +340.00% | 0.02% | < ₹1 Crore | 0.0000% | −40.00% | 0.04% | −0.08 | #1165 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −50.00% | 0.03% | < ₹1 Crore | 0.0000% | +56.67% | 0.10% | −0.36 | #1172 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +118.18% | 0.04% | 1.22 | 0.0000% | +159.57% | 0.25% | −0.98 | #1163 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −83.33% | 0.00% | < ₹1 Crore | 0.0000% | −40.98% | 0.06% | −0.68 | #1190 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −25.00% | 0.00% | 1.83 | 0.0000% | +154.17% | 0.05% | −1.80 | #1200 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −33.33% | 0.00% | 1.58 | 0.0000% | −13.66% | 0.07% | −1.56 | #1193 | - CAGR (7-year): exports -14.16%/yr, imports 21.14%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 9704 export-import analysis ### Export decline: -14.16% CAGR over 7 years India's exports under HSN Sub-Chapter 9704 have declined at a compound annual rate of -14.16% over 7 fiscal years, falling from ₹0.05 Crore in FY 2018-19 to ₹0.02 Crore in FY 2024-25. ### HSN Sub-Chapter 9704 ranked #1193 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9704 ranks #1193 out of 1233 sub-chapters by total export value. Within Chapter 97, it ranks #6 of 6. By trade surplus, it ranks #539 of 1233. ### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 9704 exports The strongest single-year export movement for HSN Sub-Chapter 9704 was recorded in FY 2019-20, when exports surged by 340.00% over the prior year. ### India records a trade deficit of ₹1.56 Crore in HSN Sub-Chapter 9704 goods In FY 2024-25, India's imports of ₹1.58 Cr exceeded exports of ₹0.02 Cr, resulting in a trade deficit of ₹1.56 Crore — ranking #539 of 1233 by surplus magnitude. ### Import growth of 21.14% CAGR signals rising demand for Postal stamps and stationery India's imports under HSN Sub-Chapter 9704 have grown at 21.14% CAGR, reaching ₹1.58 Crore in FY 2024-25. ### HSN Sub-Chapter 9704 contributes 0.00% of Chapter 97 exports — ranked #6 Among the 6 sub-chapters under Chapter 97, HSN Sub-Chapter 9704 ranks #6 by export value — accounting for 0.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #5). ## Related Sub-Chapters in Chapter 97 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 9701: Paintings, Drawings, Pastels, Collages](https://busy.in/hsn/sub-chapter-9701/) | ₹1,053 Cr | | #2 | [HSN Sub-Chapter 9703: Original sculptures](https://busy.in/hsn/sub-chapter-9703/) | ₹158 Cr | | #3 | [HSN Sub-Chapter 9706: Antiques, over 100 years old](https://busy.in/hsn/sub-chapter-9706/) | ₹126 Cr | | #4 | [HSN Sub-Chapter 9702: Original engravings](https://busy.in/hsn/sub-chapter-9702/) | ₹11 Cr | | #5 | [HSN Sub-Chapter 9705: Collectors pieces and artifacts](https://busy.in/hsn/sub-chapter-9705/) | ₹5 Cr | | #6 | HSN Sub-Chapter 9704: Postal stamps and stationery (this hsn sub-chapter) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 9701 | [Paintings, Drawings, Pastels, Collages](https://busy.in/hsn/sub-chapter-9701/) | | 9702 | [Original engravings](https://busy.in/hsn/sub-chapter-9702/) | | 9703 | [Original sculptures](https://busy.in/hsn/sub-chapter-9703/) | | 9705 | [Collectors pieces and artifacts](https://busy.in/hsn/sub-chapter-9705/) | | 9706 | [Antiques, over 100 years old](https://busy.in/hsn/sub-chapter-9706/) |