HSN code 970400
Sub-heading in chapter 97 — Works of art, collectors' pieces and antiques
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
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Sub-heading (6 digits) |
| Section | Section XXI — Works of art, antiques and special classifications |
| Chapter 97 | Works of art, collectors' pieces and antiques |
| Heading 9704 | 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 |
| Sub-heading 970400 | 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 |
3 codes under HSN 970400
Using HSN 970400 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9704) on B2B invoices, and a business above ₹5 crore must show 6 digits (970400) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 970400?
HSN code 970400 is the sub-heading 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.
What is the GST rate for HSN 970400?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 970400 before invoicing.
How many digits of HSN 970400 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (9704) on B2B invoices. Above ₹5 crore: 6 digits (970400) on all invoices.