--- title: "HSN Code for Collections of human specimens | HSN 97052100 GST Rate" description: "Find HSN and GST Rates for 97052100 related to Collections of human specimens with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-97052100/" --- # HSN Code 97052100: Collections of human specimens - [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 9705: Collectors pieces and artifacts](https://busy.in/hsn/sub-chapter-9705/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Human specimens and parts thereof | 6% | 6% | 12% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 97052100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5588 of 12657 HSN codes - Share of Sub-Chapter 9705: 0.19% of its exports; import side 0.00% - Rank within Sub-Chapter 9705: #4 of 8 by export value ### Key metrics - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Contribution to Sub-Ch. 9705: 0.19% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 97052100 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. 9705 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9705 | 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.19% | Nil | 0.0000% | — | 0.00% | +0.01 | #10437 | ## Key trade insights: HSN Code 97052100 export-import analysis ### Export snapshot for HSN Code 97052100 India exported ₹0.01 Crore worth of Collections of human specimens in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 97052100 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 97052100 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 9705, it ranks #4 of 8. By trade surplus, it ranks #5588 of 12657. ### India maintains a trade surplus of ₹0.01 Crore in HSN Code 97052100 goods In FY 2024-25, India's exports of ₹0.01 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.01 Crore — ranking #5588 of 12657 by surplus magnitude. ### HSN Code 97052100 contributes 0.19% of Sub-Chapter 9705 exports — ranked #4 Among the 8 HSN codes under Sub-Chapter 9705, HSN Code 97052100 ranks #4 by export value — accounting for 0.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 9705 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 97051000: Collections of archaeological, ethnographic, or historical interest](https://busy.in/hsn/hsn-97051000/) | ₹2 Cr | | #2 | [HSN Code 97052900: Collections: Other](https://busy.in/hsn/hsn-97052900/) | ₹2 Cr | | #3 | [HSN Code 97053900: Numismatic collections: Other](https://busy.in/hsn/hsn-97053900/) | ₹1 Cr | | #4 | HSN Code 97052100: Collections of human specimens (this hsn code) | < ₹1 Crore | | — | [HSN Code 97050010: Taxidermy animals & birds](https://busy.in/hsn/hsn-97050010/) | Nil | | — | [HSN Code 97050090: Antiques of an age exceeding one hundred year](https://busy.in/hsn/hsn-97050090/) | Nil | | — | [HSN Code 97053100: Numismatic Collections (>100 Years Old)](https://busy.in/hsn/hsn-97053100/) | Nil | | — | [HSN Code 97052200: Collections of extinct/endangered species](https://busy.in/hsn/hsn-97052200/) | — |