970400Sub-heading (6-digit)Section XXI

HSN Code 970400 – Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery, And The Like, Used Or Unused

Full GST classification for Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery, And The Like, Used Or Unused — chapter, heading and tariff hierarchy, and related HSN codes.

HSN Code

970400

Chapter

97

Digits

6-digit

Section

XXI

What is HSN Code 970400?

HSN code 970400 is the Harmonized System of Nomenclature classification for Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery, And The Like, Used Or Unused under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-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, and the like, used or unused must quote HSN 970400 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 970400

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
Sub-heading970400postage 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 970400

Look up the current GST rate for Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery, And The Like, Used Or Unused in the GST Rate Finder before you invoice.

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HSN Code 970400 — FAQs

What is HSN code 970400?

HSN code 970400 classifies "Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery, And The Like, Used Or Unused" 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 970400?

970400 is a 6-digit HSN code — a sub-heading (6-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.

Which chapter does HSN code 970400 belong to?

HSN 970400 belongs to Chapter 97 — Works Of Art, Collectors' Pieces And Antiques, part of Section XXI: Works of Art & Antiques.

Auto-fill HSN 970400 on every invoice

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