HSN Code 97039020: Other| Of Stone

HSN Code 97039020 represents Other| Of Stone under GST classification. This code helps businesses identify Other| Of Stone correctly for billing, taxation, and trade. With HSN Code 97039020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other| Of Stone.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
97	Works of art, collectors' pieces and antiques	9703	Original sculptures and statuary, in any material	Other: Of Stone	6%	6%	12%	0%

Description of goods

Other: Of Stone

Chapter

97 – Works of art, collectors' pieces and antiques

Sub Chapter

9703 – Original sculptures and statuary, in any material

CGST 6%

SGST 6%

IGST 12%

CESS 0%

HSN Code	Description
97030010	Original sculptures and statuary, in metal
97030020	Original sculptures and statuary, in stone
97030090	Original sculptures and statuary, in other materials
97031010	Of an age exceeding 100 years: Of metal
97031020	Of an age exceeding 100 years: Of Stone
97031090	Of an age exceeding 100 years: Other
97039010	Other: Of metal
97039090	Other: Other

HSN Code 97030010

Original sculptures and statuary, in metal

HSN Code 97030020

Original sculptures and statuary, in stone

HSN Code 97030090

Original sculptures and statuary, in other materials

HSN Code 97031010

Of an age exceeding 100 years: Of metal

HSN Code 97031020

Of an age exceeding 100 years: Of Stone

HSN Code 97031090

Of an age exceeding 100 years: Other

HSN Code 97039010

Other: Of metal

HSN Code 97039090

Other: Other

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What products are classified under HSN 97039020 ?

It includes Collections of extinct/endangered species

How should mixed supplies be billed when Other/ Of Stone is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other/ Of Stone; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Other/ 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 Other/ 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.

Does packaging or labelling change the GST for Other/ 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 Other/ 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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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