HSN Code 49070090 -- – Unused postage, revenue or similar stamps of current or new issue in the country (GST Rate 18%)

HSN Code 49070090

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 ofcurrent or new issue in the country in which theyhave, or will have, a recognized face value;stamp-impressed paper; bank notes; chequeforms; stock, share or bond certificates andsimilar documents of title : other

HSN49070090

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 ofcurrent or new issue in the country in which theyhave, or will have, a recognized face value;stamp-impressed paper; bank notes; chequeforms; stock, share or bond certificates andsimilar documents of title : other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 4907
Subheading: 490700
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Unused postage, revenue or similar stamps of current or new issue in the country. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 49070090?
HSN Code 49070090 is the official Harmonized System of Nomenclature code for Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a rec, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 49070090?
HSN Code 49070090 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 49070090 belong to?
HSN Code 49070090 falls under Chapter 49 -- Printed books, newspapers of the GST tariff.
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