What products are classified under HSN 97053100 ?
It includes Machinery | For Other Projects
HSN Code 97053100 represents Numismatic Collections (>100 Years Old) under GST classification. This code helps businesses identify Numismatic Collections (>100 Years Old) correctly for billing, taxation, and trade. With HSN Code 97053100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Numismatic Collections (>100 Years Old).
HSN Code 97053100 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 numismatic interest: Of an age exceeding 100 years | 6% | 6% | 12% | 0% |
Description of goods
Collections and collectors' pieces of numismatic interest: Of an age exceeding 100 years
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
Numismatic Collections (>100 Years Old) 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 zoological, botanical, mineralogical, anatomical or paleontological interest : Other | |
| 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 zoological, botanical, mineralogical, anatomical or paleontological interest : Other
Numismatic Coins
Collections and collectors' pieces of numismatic interest: Other
It includes Machinery | For Other Projects
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.
Under HSN 97053100, Numismatic Collections (>100 Years Old) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Numismatic Collections (>100 Years Old); Nil for exempt items if applicable).
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.