970300Sub-heading (6-digit)Section XXI

HSN Code 970300 – Original Sculptures And Statuary, In Any Material

Full GST classification for Original Sculptures And Statuary, In Any Material — chapter, heading and tariff hierarchy, and related HSN codes.

HSN Code

970300

Chapter

97

Digits

6-digit

Section

XXI

What is HSN Code 970300?

HSN code 970300 is the Harmonized System of Nomenclature classification for Original Sculptures And Statuary, In Any Material under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-digit) level of the HSN hierarchy.

This code belongs to Chapter 97 — Works Of Art, Collectors' Pieces And Antiques, which is part of Section XXI: Works of Art & Antiques. Every GST-registered business supplying original sculptures and statuary, in any material must quote HSN 970300 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 970300

LevelCodeDescription
Chapter97works of art, collectors' pieces and antiques
Heading9703original sculptures and statuary, in any material
Sub-heading970300original sculptures and statuary, in any material

GST rate for HSN 970300

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HSN Code 970300 — FAQs

What is HSN code 970300?

HSN code 970300 classifies "Original Sculptures And Statuary, In Any Material" under India's GST regime. It falls under Chapter 97 (Works Of Art, Collectors' Pieces And Antiques) of the Harmonized System of Nomenclature.

How many digits is HSN code 970300?

970300 is a 6-digit HSN code — a sub-heading (6-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

Which chapter does HSN code 970300 belong to?

HSN 970300 belongs to Chapter 97 — Works Of Art, Collectors' Pieces And Antiques, part of Section XXI: Works of Art & Antiques.

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