HSN 9704: Stamps, postage or revenue; stamp-postmarks, first-day…

HSN code 9704 covers: Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907.

It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 9704 in the HSN/SAC column and 5 in the GST % column when you bill it.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.