HSN Code 970390 – Original Sculptures And Statuary, In Any Material

What is HSN Code 970390?

HSN code 970390 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 970390 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 970390

GST rate for HSN 970390

Goods under HSN 970390 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Sub-codes under this classification

HSN Code 970390 — FAQs