--- title: "HSN Code for Of An Age Exceeding 100 Years| Other | HSN 97031090 GST Rate" description: "Find HSN and GST Rates for 97031090 related to Of An Age Exceeding 100 Years| Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-97031090/" --- # HSN Code 97031090: Of An Age Exceeding 100 Years| Other - [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: Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 97031090 ? It includes Collections of archaeological, ethnographic, or historical interest ### Does packaging or labelling change the GST for Of An Age Exceeding 100 Years/ Other? 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. ### How much GST applies to Of An Age Exceeding 100 Years/ Other? Under HSN 97031090, Of An Age Exceeding 100 Years/ Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Of An Age Exceeding 100 Years/ Other 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/ Other; Nil for exempt items if applicable). ### Any common misclassification issue with Of An Age Exceeding 100 Years/ Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Of An Age Exceeding 100 Years/ Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 97031090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (+70.45% YoY) — 0.0002% of India's total exports - Imports: ₹3 Cr (−99.45% YoY) — 0.0001% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3627 of 12657 HSN codes - Share of Sub-Chapter 9703: 5.79% of its exports; import side 1.14% - Rank within Sub-Chapter 9703: #4 of 9 by export value; import-side #3 ### Key metrics - National export rank: #5885 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +70.45% in FY 2024-25 - Contribution to Sub-Ch. 9703: 5.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 97031090 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 | 6.27 | 0.0002% | — | 8.18% | 6.12 | 0.0001% | — | 3.66% | +0.15 | #6211 | | FY 2023-24 | 5.38 | 0.0001% | −14.19% | 2.65% | 570.45 | 0.0102% | +9,221.08% | 71.50% | −565.07 | #6497 | | FY 2024-25 | 9.17 | 0.0002% | +70.45% | 5.79% | 3.14 | 0.0001% | −99.45% | 1.14% | +6.03 | #5885 | ## Key trade insights: HSN Code 97031090 export-import analysis ### Export snapshot for HSN Code 97031090 India exported ₹9.17 Crore worth of Of An Age Exceeding 100 Years| Other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 97031090 ranked #5885 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 97031090 ranks #5885 out of 12657 HSN codes by total export value. Within Sub-Chapter 9703, it ranks #4 of 9. By trade surplus, it ranks #3627 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 97031090 exports The strongest single-year export movement for HSN Code 97031090 was recorded in FY 2024-25, when exports surged by 70.45% over the prior year. ### India maintains a trade surplus of ₹6.03 Crore in HSN Code 97031090 goods In FY 2024-25, India's exports of ₹9.17 Cr exceeded imports of ₹3.14 Cr, resulting in a trade surplus of ₹6.03 Crore — ranking #3627 of 12657 by surplus magnitude. ### HSN Code 97031090 contributes 5.79% of Sub-Chapter 9703 exports — ranked #4 Among the 9 HSN codes under Sub-Chapter 9703, HSN Code 97031090 ranks #4 by export value — accounting for 5.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.14% share (rank #3). ## 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 (this hsn code) | ₹9 Cr | | #5 | [HSN Code 97031020: Of An Age Exceeding 100 Years\| Of Stone](https://busy.in/hsn/hsn-97031020/) | ₹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 |