---
title: "HSN Code for Original sculptures and statuary, in metal | HSN 97020000 GST Rate"
description: "Find HSN and GST Rates for 97020000 related to Original sculptures and statuary, in metal with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-97020000/"
---

# HSN Code 97020000: Original sculptures and statuary, in metal

- [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 9702: Original engravings](https://busy.in/hsn/sub-chapter-9702/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Original engravings, prints and lithographs | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 97020000 ?

It includes Spiral heat exchanger 0.1520

### Do e‑way bill and e‑invoice apply for Original sculptures and statuary, in metal?

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.

### Does packaging or labelling change the GST for Original sculptures and statuary, in metal?

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.

### Any common misclassification issue with Original sculptures and statuary, in metal?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Original sculptures and statuary, in metal is sold with other items?

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).

### How much GST applies to Original sculptures and statuary, in metal?

Under HSN 97020000, Original sculptures and statuary, in metal attracts Varies when sold in taxable form. Describe the exact form on the invoice.