HSN code 4907 is the Customs Tariff heading for 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, in Chapter 49 (Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans). Goods of this heading are taxed at nil or 18%, depending on the exact description: 5 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 4907
These are the entries of the current GST rate notifications whose column (2) names heading 4907 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 4907 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips); Cheques, loose or in book form | 18% | 9/2025-CT(R), Schedule II, S. No. 191 |
| 4802 / 4907 | Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government | Nil (0%) | 10/2025-CT(R), S. No. 127 |
| 4817 / 4907 | Postal items, like envelope, Post card etc., sold by Government | Nil (0%) | 10/2025-CT(R), S. No. 129 |
| 48 or 4907 or 71 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India | Nil (0%) | 10/2025-CT(R), S. No. 131 |
| 4907 | Duty Credit Scrips | Nil (0%) | 10/2025-CT(R), S. No. 137 |
- 10/2025-CT(R), S. No. 127: One entry shared by 2 headings or chapters (4802, 4907); it applies to 4907 in the same way as to the others.
- 10/2025-CT(R), S. No. 129: One entry shared by 2 headings or chapters (4817, 4907); it applies to 4907 in the same way as to the others.
- 10/2025-CT(R), S. No. 131: One entry shared by 3 headings or chapters (48, 4907, 71); it applies to 4907 in the same way as to the others.
Goods of heading 4907 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 4907
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 4907
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 4907
Heading 4907 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
Billing nil-rated goods of HSN 4907
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 4907 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (4907) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 4907 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 49
Chapter 49 of the Customs Tariff is Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. This list has 11 of its headings, each with its own page. See all Chapter 49 headings.
- HSN 4901: Printed books, brochures (nil or 5%)
- HSN 4902: Newspapers, journals (nil)
- HSN 4903: Children's picture (nil)
- HSN 4904: Music, printed or in manuscript (nil)
- HSN 4905: Maps and hydrographic (nil)
- HSN 4906: Plans and drawings (18%)
- HSN 4908: Transfers (18%)
- HSN 4909: Printed or illustrated postcards (18%)
- HSN 4910: Calendars of any kind, printed (18%)
- HSN 4911: Other printed matter (18%)