HSN Code 97052100: Collections of human specimens

HSN Code 97052100 represents Collections of human specimens under GST classification. This code helps businesses identify Collections of human specimens correctly for billing, taxation, and trade. With HSN Code 97052100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Collections of human specimens.

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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	9705	Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Human specimens and parts thereof	6%	6%	12%	0%

Description of goods

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Human specimens and parts thereof

Chapter

97 – Works of art, collectors' pieces and antiques

Sub Chapter

9705 – Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest

CGST 6%

SGST 6%

IGST 12%

CESS 0%

HSN Code	Description
97050010	Stuffed animals and birds (taxidermy)
97050090	Other
97051000	Collections and collectors' pieces of archaeological, ethnographic or historical interest
97052200	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Extinct or endangered species and parts thereof
97052900	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Other
97053100	Collections and collectors' pieces of numismatic interest: Of an age exceeding 100 years
97053900	Numismatic Coins
97053900	Collections and collectors' pieces of numismatic interest: Other

HSN Code 97050010

Stuffed animals and birds (taxidermy)

HSN Code 97050090

Other

HSN Code 97051000

Collections and collectors' pieces of archaeological, ethnographic or historical interest

HSN Code 97052200

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Extinct or endangered species and parts thereof

HSN Code 97052900

Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Other

HSN Code 97053100

Collections and collectors' pieces of numismatic interest: Of an age exceeding 100 years

HSN Code 97053900

Numismatic Coins

HSN Code 97053900

Collections and collectors' pieces of numismatic interest: Other

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What products are classified under HSN 97052100 ?

It includes Machinery | For Power Project

How much GST applies to Collections of human specimens?

Under HSN 97052100, Collections of human specimens attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Collections of human specimens is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Collections of human specimens; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Collections of human specimens?

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 Collections of human specimens?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Can we claim ITC on inputs used to trade Collections of human specimens?

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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