HSN Codes · Chapter 97: Works of Art and Antiques

HSN Code 970300

Original sculptures and statuary, in any material

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

6-digit

Sub-heading

Reading code 970300

The first two digits (97) place this code in chapter 97 — Works of Art and Antiques. Heading 9703 groups the product family, and the remaining digits pin down this specific 6-digit classification. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Paintings, sculptures, collectors' pieces, and antiques over 100 years old — art trade codes at 12%.

Parent heading

9703 — Original sculptures and statuary, in any material

More specific codes under 970300

  • 97030010 — Original sculptures and statuary, in any material — original sculptures and statuary, in metal
  • 97030020 — Original sculptures and statuary, in any material — original sculptures and statuary, in stone
  • 97030090 — Original sculptures and statuary, in other materials

Related codes in heading 9703

  • 970310 — Original sculptures and statuary, in any material — of an age exceeding 100 years
  • 970390 — Original sculptures and statuary, in any material — other

Frequently asked questions

The GST rate under 970300 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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