HSN Code 4907
Unused postage, revenue or similar stamps of current or new
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
GST rate
| Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, loose or in book form | 18% |
| Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government | Nil |
| Postal items, like envelope, Post card etc., sold by Government | Nil |
| Rupee notes or coins when sold to Reserve Bank of India or the Government of India | Nil |
| Duty Credit Scrips | Nil |
Codes under 4907
| Code | Description | GST rate |
|---|---|---|
| 4907 00 | 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: | Varies |
| 4907 00 10 | 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 | Varies |
| 4907 00 20 | Bank notes | Varies |
| 4907 00 30 | Documents of title conveying the right to use information technology software | Varies |
← Chapter 49: Books, newspapers and printed material
Related HSN codes
Frequently Asked Questions
What is the HSN code for unused postage, revenue or similar stamps of current or new?
The HSN code for unused postage, revenue or similar stamps of current or new is 4907, under Chapter 49 (Books, newspapers and printed material).
What is the GST rate on unused postage, revenue or similar stamps of current or new?
It depends on the specific item: unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than duty credit scrips); cheques, loose or in book form is 18%; judicial, non-judicial stamp papers, court fee stamps when sold by the government treasuries or vendors authorized by the government is Nil; postal items, like envelope, post card etc., sold by government is Nil; rupee notes or coins when sold to reserve bank of india or the government of india is Nil; duty credit scrips is Nil.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.