What is HSN Code 970310?
HSN code 970310 is the Harmonized System of Nomenclature classification for Of An Age Exceeding 100 Years : 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 of an age exceeding 100 years : must quote HSN 970310 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.