HSN code 970300
Sub-heading in chapter 97 — Works of art, collectors' pieces and antiques
Original sculptures and statuary, in any material
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Sub-heading (6 digits) |
| Section | Section XXI — Works of art, antiques and special classifications |
| Chapter 97 | Works of art, collectors' pieces and antiques |
| Heading 9703 | Original sculptures and statuary, in any material |
| Sub-heading 970300 | Original sculptures and statuary, in any material |
3 codes under HSN 970300
Using HSN 970300 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9703) on B2B invoices, and a business above ₹5 crore must show 6 digits (970300) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 970300?
HSN code 970300 is the sub-heading for: Original sculptures and statuary, in any material.
What is the GST rate for HSN 970300?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 970300 before invoicing.
How many digits of HSN 970300 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (9703) on B2B invoices. Above ₹5 crore: 6 digits (970300) on all invoices.