---
title: "HSN Code for Collections of extinct/endangered species | HSN 97052200 GST Rate"
description: "Find HSN and GST Rates for 97052200 related to Collections of extinct/endangered species with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-97052200/"
---

# HSN Code 97052200: Collections of extinct/endangered species

- [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 : Extinct or endangered species and parts thereof | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 97052200 ?

It includes Machinery | For Mining Project

### Any common misclassification issue with Collections of extinct/endangered species?

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 Collections of extinct/endangered species?

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.

### Can we claim ITC on inputs used to trade Collections of extinct/endangered species?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Collections of extinct/endangered species?

Under HSN 97052200, Collections of extinct/endangered species attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Collections of extinct/endangered species?

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.