---
title: "HSN Code for Original sculptures and statuary, in stone | HSN 97030010 GST Rate"
description: "Find HSN and GST Rates for 97030010 related to Original sculptures and statuary, in stone with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-97030010/"
---

# HSN Code 97030010: Original sculptures and statuary, in stone

- [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 9703: Original sculptures](https://busy.in/hsn/sub-chapter-9703/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Original sculptures and statuary, in metal | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 97030010 ?

It includes Taxidermy animals & birds

### Can we claim ITC on inputs used to trade Original sculptures and statuary, in stone?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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

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

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

Under HSN 97030010, Original sculptures and statuary, in stone attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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 stone?

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.