What products are classified under HSN 97039090 ?
It includes Collections: Other
HSN Code 97039090 represents Other Collectors' Pieces under GST classification. This code helps businesses identify Other Collectors' Pieces correctly for billing, taxation, and trade. With HSN Code 97039090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Collectors' Pieces.
HSN Code 97039090 relates to the following description:
Other Collectors' Pieces does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Original sculptures and statuary, in metal | |
| Original sculptures and statuary, in stone | |
| Original sculptures and statuary, in other materials | |
| Of an age exceeding 100 years: Of metal | |
| Of an age exceeding 100 years: Of Stone | |
| Of an age exceeding 100 years: Other | |
| Other: Of metal | |
| Other: Of Stone |
Original sculptures and statuary, in metal
Original sculptures and statuary, in stone
Original sculptures and statuary, in other materials
Of an age exceeding 100 years: Of metal
Of an age exceeding 100 years: Of Stone
Of an age exceeding 100 years: Other
Other: Of metal
Other: Of Stone
It includes Collections: Other
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Collectors' Pieces; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.