--- title: "HSN Code for Other Collectors' Pieces | HSN 97039090 GST Rate" description: "Find HSN and GST Rates for 97039090 related to Other Collectors' Pieces with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-97039090/" --- # HSN Code 97039090: Other Collectors' Pieces - [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: Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 97039090 ? It includes Collections: Other ### How should mixed supplies be billed when Other Collectors' Pieces is sold with other items? 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). ### Any common misclassification issue with Other Collectors' Pieces? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Other Collectors' Pieces? 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. ### Does packaging or labelling change the GST for Other Collectors' Pieces? 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 Collectors' Pieces? 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 97039090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹107 Cr (−38.10% YoY) — 0.0029% of India's total exports - Imports: ₹241 Cr (+15.01% YoY) — 0.0040% of India's total imports - Trade balance: −₹134 Cr (Deficit); surplus rank #11022 of 12657 HSN codes - Share of Sub-Chapter 9703: 67.63% of its exports; import side 87.50% - Rank within Sub-Chapter 9703: #1 of 9 by export value; import-side #1 ### Key metrics - National export rank: #2570 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +256.64% in FY 2023-24 - Contribution to Sub-Ch. 9703: 67.63% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 97039090 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 | 48.52 | 0.0013% | — | 63.31% | 135.76 | 0.0024% | — | 81.20% | −87.24 | #3516 | | FY 2023-24 | 173.04 | 0.0048% | +256.64% | 85.35% | 209.86 | 0.0037% | +54.58% | 26.30% | −36.82 | #1944 | | FY 2024-25 | 107.12 | 0.0029% | −38.10% | 67.63% | 241.36 | 0.0040% | +15.01% | 87.50% | −134.24 | #2570 | ## Key trade insights: HSN Code 97039090 export-import analysis ### Export snapshot for HSN Code 97039090 India exported ₹107.12 Crore worth of Other Collectors' Pieces in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 97039090 ranked #2570 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 97039090 ranks #2570 out of 12657 HSN codes by total export value. Within Sub-Chapter 9703, it ranks #1 of 9. By trade surplus, it ranks #11022 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 97039090 exports The strongest single-year export movement for HSN Code 97039090 was recorded in FY 2023-24, when exports surged by 256.64% over the prior year. ### India records a trade deficit of ₹134.24 Crore in HSN Code 97039090 goods In FY 2024-25, India's imports of ₹241.36 Cr exceeded exports of ₹107.12 Cr, resulting in a trade deficit of ₹134.24 Crore — ranking #11022 of 12657 by surplus magnitude. ### HSN Code 97039090 contributes 67.63% of Sub-Chapter 9703 exports — ranked #1 Among the 9 HSN codes under Sub-Chapter 9703, HSN Code 97039090 ranks #1 by export value — accounting for 67.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 87.50% share (rank #1). ## 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 (this hsn code) | ₹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](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 |