--- title: "HSN Code for Of An Age Exceeding 100 Years| Of Stone | HSN 97031020 GST Rate" description: "Find HSN and GST Rates for 97031020 related to Of An Age Exceeding 100 Years| Of Stone with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-97031020/" --- # HSN Code 97031020: Of An Age Exceeding 100 Years| Of 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 | | --- | --- | --- | --- | --- | | Of an age exceeding 100 years: Of Stone | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 97031020 ? It includes Numismatic collections: Other ### How should mixed supplies be billed when Of An Age Exceeding 100 Years/ Of Stone is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of An Age Exceeding 100 Years/ Of Stone; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Of An Age Exceeding 100 Years/ Of 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. ### Can we claim ITC on inputs used to trade Of An Age Exceeding 100 Years/ Of Stone? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Of An Age Exceeding 100 Years/ Of 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. ### Any common misclassification issue with Of An Age Exceeding 100 Years/ Of 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 Of An Age Exceeding 100 Years/ Of Stone? Under HSN 97031020, Of An Age Exceeding 100 Years/ Of Stone attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 97031020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (+41.09% YoY) — 0.0000% of India's total exports - Imports: ₹1 Cr (+350.00% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4704 of 12657 HSN codes - Share of Sub-Chapter 9703: 1.15% of its exports; import side 0.42% - Rank within Sub-Chapter 9703: #5 of 9 by export value; import-side #5 ### Key metrics - National export rank: #7682 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +41.09% in FY 2024-25 - Contribution to Sub-Ch. 9703: 1.15% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 97031020 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. 9703 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9703 | 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 | 9.88 | 0.0003% | — | 12.89% | < ₹1 Crore | 0.0000% | — | 0.30% | +9.38 | #5645 | | FY 2023-24 | 1.29 | 0.0000% | −86.94% | 0.64% | < ₹1 Crore | 0.0000% | −48.00% | 0.03% | +1.03 | #8001 | | FY 2024-25 | 1.82 | 0.0000% | +41.09% | 1.15% | 1.17 | 0.0000% | +350.00% | 0.42% | +0.65 | #7682 | ## Key trade insights: HSN Code 97031020 export-import analysis ### Export snapshot for HSN Code 97031020 India exported ₹1.82 Crore worth of Of An Age Exceeding 100 Years| Of Stone in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 97031020 ranked #7682 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 97031020 ranks #7682 out of 12657 HSN codes by total export value. Within Sub-Chapter 9703, it ranks #5 of 9. By trade surplus, it ranks #4704 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 97031020 exports The strongest single-year export movement for HSN Code 97031020 was recorded in FY 2024-25, when exports surged by 41.09% over the prior year. ### India maintains a trade surplus of ₹0.65 Crore in HSN Code 97031020 goods In FY 2024-25, India's exports of ₹1.82 Cr exceeded imports of ₹1.17 Cr, resulting in a trade surplus of ₹0.65 Crore — ranking #4704 of 12657 by surplus magnitude. ### HSN Code 97031020 contributes 1.15% of Sub-Chapter 9703 exports — ranked #5 Among the 9 HSN codes under Sub-Chapter 9703, HSN Code 97031020 ranks #5 by export value — accounting for 1.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.42% share (rank #5). ## Related HSN Codes in Sub-Chapter 9703 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 97039090: Other Collectors' Pieces](https://busy.in/hsn/hsn-97039090/) | ₹107 Cr | | #2 | [HSN Code 97039020: Other\| Of Stone](https://busy.in/hsn/hsn-97039020/) | ₹28 Cr | | #3 | [HSN Code 97039010: Other\| Of Metal](https://busy.in/hsn/hsn-97039010/) | ₹11 Cr | | #4 | [HSN Code 97031090: Of An Age Exceeding 100 Years\| Other](https://busy.in/hsn/hsn-97031090/) | ₹9 Cr | | #5 | HSN Code 97031020: Of An Age Exceeding 100 Years\| Of Stone (this hsn code) | ₹2 Cr | | #6 | [HSN Code 97031010: Of An Age Exceeding 100 Years\| Of Metal](https://busy.in/hsn/hsn-97031010/) | ₹1 Cr | | — | [HSN Code 97030010: Original sculptures and statuary, in stone](https://busy.in/hsn/hsn-97030010/) | Nil | | — | [HSN Code 97030020: Original sculptures and statuary, in other materials](https://busy.in/hsn/hsn-97030020/) | Nil | | — | [HSN Code 97030090: Stuffed animals and birds (taxidermy)](https://busy.in/hsn/hsn-97030090/) | Nil |