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 970400 is
a 6-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 970400?
HSN 970400 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 970400?
The GST rate for HSN code 970400 is 12% — CGST 6% + SGST 6% for intra-state, or IGST 12% for inter-state supply.
Is HSN code 970400 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 970400 belong to?
HSN code 970400 belongs to Chapter 97 of the GST tariff, which covers Works of Art.
