What products are classified under HSN 97052900 ?
It includes Machinery: Oil exploration
HSN Code 97052900 represents Collections: Other under GST classification. This code helps businesses identify Collections: Other correctly for billing, taxation, and trade. With HSN Code 97052900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Collections: Other.
HSN Code 97052900 relates to the following description:
| 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 : Other | 6% | 6% | 12% | 0% |
Description of goods
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Other
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
Collections: Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Stuffed animals and birds (taxidermy) | |
| Other | |
| Collections and collectors' pieces of archaeological, ethnographic or historical interest | |
| Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Human specimens and parts thereof | |
| Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Extinct or endangered species and parts thereof | |
| Collections and collectors' pieces of numismatic interest: Of an age exceeding 100 years | |
| Numismatic Coins | |
| Collections and collectors' pieces of numismatic interest: Other |
Stuffed animals and birds (taxidermy)
Other
Collections and collectors' pieces of archaeological, ethnographic or historical interest
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Human specimens and parts thereof
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : Extinct or endangered species and parts thereof
Collections and collectors' pieces of numismatic interest: Of an age exceeding 100 years
Numismatic Coins
Collections and collectors' pieces of numismatic interest: Other
It includes Machinery: Oil exploration
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Collections: Other; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.