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Verified Category: Printed Books

HSN Code 4907

Rupee notes or coins when sold to Reserve Bank of India or the Government of India

Current GST Rate
0%
Verified ✓
Rate noteRate varies within this heading — 0%: Rupee notes or coins when sold to Reserve Bank of…; 18%: Unused postage, revenue or similar stamps of current…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4907 specifically identifies rupee notes or coins when sold to reserve bank of india or the government of india for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 0% + SGST 0%
Inter-State Split
IGST 0%

Compliance Check-list

  • Mention HSN 4907 on all Tax Invoices for rupee notes or coins when sold to reserve bank of india or the government of india
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 4907

"Classifying rupee notes or coins when sold to reserve bank of india or the government of india correctly is critical to avoid litigation. While the base rate is 0%, always check for anti-dumping duties if importing, especially under the Printed Books category. AasanKhata automatically monitors these shifts for you."