---
title: "HSN Code for Numismatic Collections (>100 Years Old) | HSN 97053100 GST Rate"
description: "Find HSN and GST Rates for 97053100 related to Numismatic Collections (>100 Years Old) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-97053100/"
---

# HSN Code 97053100: Numismatic Collections (>100 Years Old)

- [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 numismatic interest: Of an age exceeding 100 years | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 97053100 ?

It includes Machinery | For Other Projects

### Do e‑way bill and e‑invoice apply for Numismatic Collections (>100 Years Old)?

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.

### How much GST applies to Numismatic Collections (>100 Years Old)?

Under HSN 97053100, Numismatic Collections (>100 Years Old) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Numismatic Collections (>100 Years Old) is sold with other items?

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).

### Does packaging or labelling change the GST for Numismatic Collections (>100 Years Old)?

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.

### Can we claim ITC on inputs used to trade Numismatic Collections (>100 Years Old)?

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