---
title: "HSN Code for Original sculptures and statuary, in other materials | HSN 97030020 GST Rate"
description: "Find HSN and GST Rates for 97030020 related to Original sculptures and statuary, in other materials with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-97030020/"
---

# HSN Code 97030020: Original sculptures and statuary, in other materials

- [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 stone | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 97030020 ?

It includes Clock movements other

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

Under HSN 97030020, Original sculptures and statuary, in other materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Original sculptures and statuary, in other materials 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 other materials; Nil for exempt items if applicable).

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

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.

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

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.

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

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 other materials?

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