HSN code 97039090
Tariff item in chapter 97 — Works of art, collectors' pieces and antiques
Original sculptures and statuary, in any material – other
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Tariff item (8 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 970390 | Original sculptures and statuary, in any material – other |
| Tariff item 97039090 | Original sculptures and statuary, in any material – other |
Other codes under 970390
Using HSN 97039090 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 (970390) 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 97039090?
HSN code 97039090 is the tariff item for: Original sculptures and statuary, in any material – other.
What is the GST rate for HSN 97039090?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 97039090 before invoicing.
How many digits of HSN 97039090 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (9703) on B2B invoices. Above ₹5 crore: 6 digits (970390) on all invoices.