HSN 4907: Unused postage – GST Rate

HSN 4907 covers unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value. GST on HSN 4907 is 0% (Nil / exempt) or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 4 tariff items, for example 4907 00 10, 4907 00 20 and 4907 00 30.

Chapter 49: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 4907

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Rupee notes or coins when sold to Reserve Bank of India or the government of India

Reference: Schedule EXEMPT, S. No. 131 (Spec: 4 8 or 4907 or 71)

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Duty Credit Scrips

Reference: Schedule EXEMPT, S. No. 137 (Spec: 4907)

18%CGST 9% + SGST 9% / IGST 18%

Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, loose or in book form

Reference: Schedule II, S. No. 191 (Spec: 4907)

Sub-Headings & Tariff Items Under 4907

Showing 5 sub-classification codes with complete hierarchy descriptions.

4907006-Digit Sub-heading

Chain: Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans > Unused Postage, Revenue Or Similar Stamps Of Current Or New Issue In The Country In Which They Have, Or Will Have, A Recognized Face Value; Stamp-Impressed Paper; Bank Notes; Cheque Forms; Stock, Share Or Bond Certificates And Similar Documents Of Title > Unused Postage, Revenue Or Similar Stamps Of Current Or New Issue In The Country In Which They Have, Or Will Have, A Recognized Face Value, Stamp-Impressed Paper, Bank Notes, Cheque Forms, Stock, Share Or Bond Certificates And Similar Documents Of Title :

490700108-Digit Tariff Item

490700208-Digit Tariff Item

490700308-Digit Tariff Item

490700908-Digit Tariff Item

Other Headings in Chapter 49

HSN 4901

Printed Books, Brochures, Leaflets And Similar Printed Matter, Whether Or Not In Single Sheets

HSN 4902

Newspapers, Journals And Periodicals, Whether Or Not Illustrated Or Containing Advertising Material

HSN 4903

Children'S Picture, Drawing Or Colouring Books

HSN 4904

Music, Printed Or In Manuscript, Whether Or Not Bound Or Illustrated

HSN 4905

Maps And Hydrographic Or Similar Charts Of All Kinds, Including Atlases, Wall Maps, Topographical Plans And Globes, Printed

HSN 4906

Plans And Drawings For Architectural, Engineering, Industrial, Commercial, Topographical Or Similar Purposes, Being Originals Drawn By Hand; Hand-Written Texts; Photographic Reproductions On Sensitised Paper And Carbon Copies Of The Foregoing

HSN 4908

Transfers (Decalcomanias)

HSN 4909

Printed Or Illustrated Postcards; Printed Cards Bearing Personal Greetings, Messages Or Announcements, Whether Or Not Illustrated, With Or Without Envelopes Or Trimmings

HSN 4910

Calendars Of Any Kind, Printed, Including Calendar Blocks

HSN 4911

Other Printed Matter, Including Printed Pictures And Photographs

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