What products are classified under HSN 97020000 ?
It includes Spiral heat exchanger 0.1520
HSN Code 97020000 represents Original sculptures and statuary, in metal under GST classification. This code helps businesses identify Original sculptures and statuary, in metal correctly for billing, taxation, and trade. With HSN Code 97020000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Original sculptures and statuary, in metal.
HSN Code 97020000 relates to the following description:
Original sculptures and statuary, in metal does not include products with the following descriptions:
Of an age exceeding 100 years
Other
It includes Spiral heat exchanger 0.1520
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Original sculptures and statuary, in metal; Nil for exempt items if applicable).
Under HSN 97020000, Original sculptures and statuary, in metal attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.