9704Heading (4-digit)Section XXI

HSN Code 9704Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped…

Full GST classification for Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped… — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

HSN Code

9704

Chapter

97

Digits

4-digit

Section

XXI

What is HSN Code 9704?

HSN code 9704 is the Harmonized System of Nomenclature classification for Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped… under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.

This code belongs to Chapter 97 — Works Of Art, Collectors' Pieces And Antiques, which is part of Section XXI: Works of Art & Antiques. Every GST-registered business supplying postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped… must quote HSN 9704 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 9704

LevelCodeDescription
Chapter97works of art, collectors' pieces and antiques
Heading9704postage 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

GST rate for HSN 9704

Goods under HSN 9704 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped…

HSN Code 9704 — FAQs

What is HSN code 9704?

HSN code 9704 classifies "Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped…" under India's GST regime. It falls under Chapter 97 (Works Of Art, Collectors' Pieces And Antiques) of the Harmonized System of Nomenclature.

How many digits is HSN code 9704?

9704 is a 4-digit HSN code — a heading (4-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 9704?

Goods under HSN 9704 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped….

Which chapter does HSN code 9704 belong to?

HSN 9704 belongs to Chapter 97 — Works Of Art, Collectors' Pieces And Antiques, part of Section XXI: Works of Art & Antiques.

Auto-fill HSN 9704 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.