HSN code 97040090
Tariff item in chapter 97 — Works of art, collectors' pieces and antiques
Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery… – other
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Tariff item (8 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 |
| Tariff item 97040090 | Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery… – other |
Other codes under 970400
Using HSN 97040090 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 97040090?
HSN code 97040090 is the tariff item for: Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery… – other.
What is the GST rate for HSN 97040090?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 97040090 before invoicing.
How many digits of HSN 97040090 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.