HS Code | Description | GST% |
|---|---|---|
| 970400 | Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery, stamped paper and the like, used, or if unused, not of current or new issue in which they have, or will have, a recognised face value | 5% |
| 97040010 | USED POSTAL STAMP | 5% |
| 97040020 | USED OR UNUSED FIRST-DAY COVERS FOR PHILAT | 5% |
| 97040090 | OTHR UNDER SUB-HEADING 970400 | 5% |