97040010Tariff Item (8-digit)Section XXI

HSN Code 97040010 – Used Postal Stamp

Full GST classification for Used Postal Stamp — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

97040010

Chapter

97

Digits

8-digit

Section

XXI

What is HSN Code 97040010?

HSN code 97040010 is the Harmonized System of Nomenclature classification for Used Postal Stamp under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-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 used postal stamp must quote HSN 97040010 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 97040010

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 :
Tariff97040010used postal stamp

GST rate for HSN 97040010

Goods under HSN 97040010 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 Used Postal Stamp →

HSN Code 97040010 — FAQs

What is HSN code 97040010?

HSN code 97040010 classifies "Used Postal Stamp" 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 97040010?

97040010 is a 8-digit HSN code — a tariff item (8-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 97040010?

Goods under HSN 97040010 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 Used Postal Stamp.

Which chapter does HSN code 97040010 belong to?

HSN 97040010 belongs to Chapter 97 — Works Of Art, Collectors' Pieces And Antiques, part of Section XXI: Works of Art & Antiques.

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