HSN Code 49070030
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 : documents of title conveying the right to use information technology software
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 : documents of title conveying the right to use information technology software
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.