About HSN Code 970400

HSN Code 970400 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 : and attracts a GST rate of 5%. For intra-state supplies, this is split as 2.5% CGST + 2.5% SGST. For inter-state supplies, 5% IGST is charged. This code falls under the Instruments & Specialty sector (Medical devices, sports goods, furniture, toys).

How to Use HSN Code 970400 on GST Invoices

• Include the HSN code 970400 on every GST invoice for 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 :
• Businesses with turnover above ₹5 crore must use 6-digit HSN codes
• Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
• The HSN code must match the product/service description on your invoice
• Incorrect HSN codes can lead to GST notices and ITC mismatches

Related HSN Codes

• 97040010 — Used postal stamp
• 97040020 — Used or unused first-day covers for philatelists
• 97040090 — Other

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Last verified: 2026-06-26 · Source: CBIC Master Tariff