--- title: "HSN Code for Other| Of Stone | HSN 97039020 GST Rate" description: "Find HSN and GST Rates for 97039020 related to Other| Of Stone with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-97039020/" --- # HSN Code 97039020: Other| 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 | | --- | --- | --- | --- | --- | | Other: Of Stone | 6% | 6% | 12% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 97039020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹28 Cr (+216.72% YoY) — 0.0008% of India's total exports - Imports: ₹3 Cr (+52.63% YoY) — 0.0000% of India's total imports - Trade balance: ₹26 Cr (Surplus); surplus rank #2655 of 12657 HSN codes - Share of Sub-Chapter 9703: 17.94% of its exports; import side 1.05% - Rank within Sub-Chapter 9703: #2 of 9 by export value; import-side #4 ### Key metrics - National export rank: #4407 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +216.72% in FY 2024-25 - Contribution to Sub-Ch. 9703: 17.94% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 97039020 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 | 5.74 | 0.0002% | — | 7.49% | 9.26 | 0.0002% | — | 5.54% | −3.52 | #6304 | | FY 2023-24 | 8.97 | 0.0002% | +56.27% | 4.42% | 1.90 | 0.0000% | −79.48% | 0.24% | +7.07 | #5860 | | FY 2024-25 | 28.41 | 0.0008% | +216.72% | 17.94% | 2.90 | 0.0000% | +52.63% | 1.05% | +25.51 | #4407 | ## Key trade insights: HSN Code 97039020 export-import analysis ### Export snapshot for HSN Code 97039020 India exported ₹28.41 Crore worth of Other| Of Stone in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 97039020 ranked #4407 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 97039020 ranks #4407 out of 12657 HSN codes by total export value. Within Sub-Chapter 9703, it ranks #2 of 9. By trade surplus, it ranks #2655 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 97039020 exports The strongest single-year export movement for HSN Code 97039020 was recorded in FY 2024-25, when exports surged by 216.72% over the prior year. ### India maintains a trade surplus of ₹25.51 Crore in HSN Code 97039020 goods In FY 2024-25, India's exports of ₹28.41 Cr exceeded imports of ₹2.90 Cr, resulting in a trade surplus of ₹25.51 Crore — ranking #2655 of 12657 by surplus magnitude. ### HSN Code 97039020 contributes 17.94% of Sub-Chapter 9703 exports — ranked #2 Among the 9 HSN codes under Sub-Chapter 9703, HSN Code 97039020 ranks #2 by export value — accounting for 17.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.05% share (rank #4). ## 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 (this hsn code) | ₹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](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 |