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
HSN code 9704 is
a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: 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.
This code falls under Chapter 97
(Works of Art) of the Indian GST tariff.
The applicable GST rate is 12%
(CGST 6% + SGST 6% for intra-state, or IGST 12% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 9704?
HSN 9704 refers to: 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. It belongs to Chapter 97 (Works of Art) of the GST tariff.
What is the GST rate for HSN code 9704?
The GST rate for HSN code 9704 is 12% — CGST 6% + SGST 6% for intra-state, or IGST 12% for inter-state supply.
Is HSN code 9704 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 9704 belong to?
HSN code 9704 belongs to Chapter 97 of the GST tariff, which covers Works of Art.
