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Free Tools/HSN Code Finder/Chapter 97/HSN 9704
HSN 97044-Digit Heading

HSN 9704: Postage or revenue stamps – GST Rate

HSN 9704 covers postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused. GST on HSN 9704 is 5% (rates effective 22 September 2025). This heading has 3 tariff items, for example 9704 00 10, 9704 00 20 and 9704 00 90.

Chapter 97: Works of art, collectors' pieces and antiques

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 9704

5%CGST 2.5% + SGST 2.5% / IGST 5%

Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

Reference: Schedule I, S. No. 511 (Spec: 9704)

Sub-Headings & Tariff Items Under 9704

Showing 4 sub-classification codes with complete hierarchy descriptions.

9704006-Digit Sub-heading

Chain: 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 > 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 :

970400108-Digit Tariff Item

Chain: 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 > 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 : > Used postal stamp

970400208-Digit Tariff Item

Chain: 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 > 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 : > Used or unused first-day covers for philatelists

970400908-Digit Tariff Item

Chain: 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 > 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 : > Other

Other Headings in Chapter 97

HSN 9701
Paintings, Drawings And Pastels, Executed Entirely By Hand, Other Than Drawings Of Heading 4906 And Other Than Hand-Painted Or Hand-Decorated Manufactured Articles; Collages, Mosaics And Similar Decorative Plaques
HSN 9702
Original Engravings, Prints And Lithographs
HSN 9703
Original Sculptures And Statuary, In Any Material
HSN 9705
Collections And Collectors' Pieces Of Archaeological, Ethnographic, Historical, Zoological, Botanical, Mineralogical, Anatomical, Paleontological Or Numismatic Interest
HSN 9706
Antiques Of An Age Exceeding 100 Years
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