HSN Code 97039090: Other Collectors' Pieces

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 or export of Other Collectors' Pieces.

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Description of Goods for HSN Code 97039090

HSN Code 97039090 relates to the following description.

Description of Goods

Other: Other

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%

What does HSN Code 97039090 not include?

Other Collectors' Pieces does not include products with the following descriptions.

India’s Trade Performance — HSN Code 97039090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹107 Cr

−38.10% vs FY 2023-24

0.0029% of India’s total exports

India’s Imports

FY 2024-25

₹241 Cr

+15.01% vs FY 2023-24

0.0040% of India’s total imports

Trade Balance

FY 2024-25

−₹134 Cr

Trade Deficit

Surplus rank #11022 of 12657 HSN codes

% of Sub-Chapter 9703

FY 2024-25

67.63%

Share of Sub-Chapter 9703’s total exports in FY 2024-25

Import side: 87.50% of Sub-Chapter 9703’s imports

Rank Within Sub-Chapter 9703

FY 2024-25

#1 of 9

Position by export value among HSN codes in Sub-Chapter 9703

Import-side rank: #1 of 9

At a glance

#2570

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+256.64%

Peak Growth Year

FY 2023-24 · strongest single-year move

67.63%

Contribution to Sub-Ch. 9703

Share of Sub-Chapter 9703 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 9703

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 9703

FY 2019-20

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 9703

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 9703

FY 2020-21

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 9703

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 9703

FY 2021-22

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 9703

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 9703

FY 2022-23 Exp. Rank #3516

Balance

−87.24

Exports

48.52 ₹ Cr

0.0013% share

YoY

63.31% of Sub-Ch. 9703

Imports

135.76 ₹ Cr

0.0024% share

YoY

81.20% of Sub-Ch. 9703

FY 2023-24 Exp. Rank #1944

Balance

−36.82

Exports

173.04 ₹ Cr

0.0048% share

+256.64% YoY

85.35% of Sub-Ch. 9703

Imports

209.86 ₹ Cr

0.0037% share

+54.58% YoY

26.30% of Sub-Ch. 9703

FY 2024-25 Exp. Rank #2570

Balance

−134.24

Exports

107.12 ₹ Cr

0.0029% share

−38.10% YoY

67.63% of Sub-Ch. 9703

Imports

241.36 ₹ Cr

0.0040% share

+15.01% YoY

87.50% of Sub-Ch. 9703

Sub-Chapter 9703 total

reference, FY 2024-25

Export

₹158.40 Cr

Import

₹275.85 Cr

Trade Balance

−117.45

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 97039090 and GST compliance.

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.

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.