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 purposes. 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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New GST Rate for HSN Code 9704

GST Rate for Postal stamps and stationery under HSN Code 9704. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

97

HSN Code

9704

HSN 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 %
Standard

Old GST Rate

12 %

Tariff HSN Codes under HSN Sub Chapter 9704

Following tariff HSN codes fall under Postal stamps and stationery.

Tariff HSN

97040010

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 : Used postal stamp

Tariff HSN

97040020

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 : Used or unused first-day covers for philatelists

Tariff HSN

97040090

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 : Other

India’s Trade Performance — HSN Sub-Chapter 9704 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

−33.33% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹2 Cr

−13.66% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

−₹2 Cr

Trade Deficit

Surplus rank #539 of 1233 subchapters

% of Chapter 97

FY 2024-25

0.00%

Share of Chapter 97’s total exports in FY 2024-25

Import side: 0.07% of Chapter 97’s imports

Rank Within Chapter 97

FY 2024-25

#6 of 6

Position by export value among subchapters in Chapter 97

Import-side rank: #5 of 6

At a glance

−14.16%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1193

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+340.00%

Peak Growth Year

FY 2019-20 · strongest single-year move

0.00%

Contribution to Ch. 97

Share of Chapter 97 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1192

Balance

−0.45

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.01% of Ch. 97

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.08% of Ch. 97

FY 2019-20 Exp. Rank #1165

Balance

−0.08

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+340.00% YoY

0.02% of Ch. 97

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−40.00% YoY

0.04% of Ch. 97

FY 2020-21 Exp. Rank #1172

Balance

−0.36

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−50.00% YoY

0.03% of Ch. 97

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+56.67% YoY

0.10% of Ch. 97

FY 2021-22 Exp. Rank #1163

Balance

−0.98

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+118.18% YoY

0.04% of Ch. 97

Imports

1.22 ₹ Cr

0.0000% share

+159.57% YoY

0.25% of Ch. 97

FY 2022-23 Exp. Rank #1190

Balance

−0.68

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−83.33% YoY

0.00% of Ch. 97

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−40.98% YoY

0.06% of Ch. 97

FY 2023-24 Exp. Rank #1200

Balance

−1.80

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−25.00% YoY

0.00% of Ch. 97

Imports

1.83 ₹ Cr

0.0000% share

+154.17% YoY

0.05% of Ch. 97

FY 2024-25 Exp. Rank #1193

Balance

−1.56

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−33.33% YoY

0.00% of Ch. 97

Imports

1.58 ₹ Cr

0.0000% share

−13.66% YoY

0.07% of Ch. 97

CAGR · 7-Year

Exports

−14.16% /yr

Imports

21.14% /yr

Consistently Deficit
Chapter 97 total

reference, FY 2024-25

Export

₹1,354.59 Cr

Import

₹2,272.80 Cr

Trade Balance

−918.21

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9704 ranks #1193 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9704 and GST compliance.

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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