--- title: "HSN Code for Antique Items (Other) | HSN 97012900 GST Rate" description: "Find HSN and GST Rates for 97012900 related to Antique Items (Other) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-97012900/" --- # HSN Code 97012900: Antique Items (Other) - [Section 21: Guide to HSN Section 21](https://busy.in/hsn/section-21/) - [Chapter 97: Works of Art, Antiques, Etc](https://busy.in/hsn/chapter-97/) - [Sub-chapter 9701: Paintings, Drawings, Pastels, Collages](https://busy.in/hsn/sub-chapter-9701/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of an age exceeding 100 years: Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 97012900 ? It includes Of An Age Exceeding 100 Years| Other ### Any common misclassification issue with Antique Items (Other)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Antique Items (Other)? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How much GST applies to Antique Items (Other)? Under HSN 97012900, Antique Items (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Antique Items (Other)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Antique Items (Other) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Antique Items (Other); Nil for exempt items if applicable). ## India's trade performance: HSN Code 97012900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹50 Cr (−5.72% YoY) — 0.0014% of India's total exports - Imports: ₹3 Cr (−87.55% YoY) — 0.0001% of India's total imports - Trade balance: ₹47 Cr (Surplus); surplus rank #2219 of 12657 HSN codes - Share of Sub-Chapter 9701: 4.73% of its exports; import side 0.26% - Rank within Sub-Chapter 9701: #3 of 13 by export value; import-side #4 ### Key metrics - National export rank: #3633 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +10.74% in FY 2023-24 - Contribution to Sub-Ch. 9701: 4.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 97012900 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9701 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9701 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 47.67 | 0.0013% | — | 5.52% | 54.91 | 0.0010% | — | 5.75% | −7.24 | #3545 | | FY 2023-24 | 52.79 | 0.0015% | +10.74% | 2.06% | 25.94 | 0.0005% | −52.76% | 0.89% | +26.85 | #3450 | | FY 2024-25 | 49.77 | 0.0014% | −5.72% | 4.73% | 3.23 | 0.0001% | −87.55% | 0.26% | +46.54 | #3633 | ## Key trade insights: HSN Code 97012900 export-import analysis ### Export snapshot for HSN Code 97012900 India exported ₹49.77 Crore worth of Antique Items (Other) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 97012900 ranked #3633 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 97012900 ranks #3633 out of 12657 HSN codes by total export value. Within Sub-Chapter 9701, it ranks #3 of 13. By trade surplus, it ranks #2219 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 97012900 exports The strongest single-year export movement for HSN Code 97012900 was recorded in FY 2023-24, when exports surged by 10.74% over the prior year. ### India maintains a trade surplus of ₹46.54 Crore in HSN Code 97012900 goods In FY 2024-25, India's exports of ₹49.77 Cr exceeded imports of ₹3.23 Cr, resulting in a trade surplus of ₹46.54 Crore — ranking #2219 of 12657 by surplus magnitude. ### HSN Code 97012900 contributes 4.73% of Sub-Chapter 9701 exports — ranked #3 Among the 13 HSN codes under Sub-Chapter 9701, HSN Code 97012900 ranks #3 by export value — accounting for 4.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.26% share (rank #4). ## Related HSN Codes in Sub-Chapter 9701 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 97019100: Other \| Paintings, Drawings And Pastels](https://busy.in/hsn/hsn-97019100/) | ₹555 Cr | | #2 | [HSN Code 97019900: Hand-Executed Artworks, Collages & Mosaics \| Other](https://busy.in/hsn/hsn-97019900/) | ₹412 Cr | | #3 | HSN Code 97012900: Antique Items (Other) (this hsn code) | ₹50 Cr | | #4 | [HSN Code 97012100: Paintings/drawings > 100 years old](https://busy.in/hsn/hsn-97012100/) | ₹35 Cr | | #5 | [HSN Code 97019200: Other \| Mosaics](https://busy.in/hsn/hsn-97019200/) | ₹2 Cr | | — | [HSN Code 97011010: Kalamkari paintings (on textiles)](https://busy.in/hsn/hsn-97011010/) | Nil | | — | [HSN Code 97011020: Rajasthani paintings (on textiles)](https://busy.in/hsn/hsn-97011020/) | Nil | | — | [HSN Code 97011030: Rajasthani textile paintings](https://busy.in/hsn/hsn-97011030/) | Nil | | — | [HSN Code 97011090: Domestic articles of wood (hand decorated )](https://busy.in/hsn/hsn-97011090/) | Nil | | — | [HSN Code 97012200: Antique Mosaics](https://busy.in/hsn/hsn-97012200/) | Nil |