HSN Code 98049000: Works of Art, Collectors' Pieces & Antiques

HSN Code 98049000 represents Works of Art, Collectors' Pieces & Antiques under GST classification. This code helps businesses identify Works of Art, Collectors' Pieces & Antiques correctly for billing, taxation, and trade. With HSN Code 98049000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Works of Art, Collectors' Pieces & Antiques.

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Description of Goods for HSN Code 98049000

HSN Code 98049000 relates to the following description.

Description of Goods

Other

Chapter

98 - Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores

Sub Chapter

9804 - All dutiable articles, intended for personal use, imported by post or air

CGST

14%

SGST

14%

IGST

28%

CESS

0%

What does HSN Code 98049000 not include?

Works of Art, Collectors' Pieces & Antiques does not include products with the following descriptions.

India’s Trade Performance — HSN Code 98049000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1 Cr

+140.43% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹5 Cr

−46.84% vs FY 2023-24

0.0001% of India’s total imports

Trade Balance

FY 2024-25

−₹4 Cr

Trade Deficit

Surplus rank #8518 of 12657 HSN codes

% of Sub-Chapter 9804

FY 2024-25

73.38%

Share of Sub-Chapter 9804’s total exports in FY 2024-25

Import side: 86.04% of Sub-Chapter 9804’s imports

Rank Within Sub-Chapter 9804

FY 2024-25

#1 of 2

Position by export value among HSN codes in Sub-Chapter 9804

Import-side rank: #1 of 2

At a glance

−8.54%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#8150

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+289.12%

Peak Growth Year

FY 2019-20 · strongest single-year move

73.38%

Contribution to Sub-Ch. 9804

Share of Sub-Chapter 9804 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 98049000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #6985

Balance

−64.33

Exports

1.93 ₹ Cr

0.0001% share

YoY

66.78% of Sub-Ch. 9804

Imports

66.26 ₹ Cr

0.0018% share

YoY

37.85% of Sub-Ch. 9804

FY 2019-20 Exp. Rank #5365

Balance

−9.55

Exports

7.51 ₹ Cr

0.0003% share

+289.12% YoY

65.53% of Sub-Ch. 9804

Imports

17.06 ₹ Cr

0.0005% share

−74.25% YoY

10.29% of Sub-Ch. 9804

FY 2020-21 Exp. Rank #8412

Balance

−26.69

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−94.81% YoY

60.00% of Sub-Ch. 9804

Imports

27.08 ₹ Cr

0.0009% share

+58.73% YoY

6.49% of Sub-Ch. 9804

FY 2021-22 Exp. Rank #7986

Balance

−39.04

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+153.85% YoY

87.61% of Sub-Ch. 9804

Imports

40.03 ₹ Cr

0.0009% share

+47.82% YoY

4.90% of Sub-Ch. 9804

FY 2022-23 Exp. Rank #8724

Balance

−45.85

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−52.53% YoY

83.93% of Sub-Ch. 9804

Imports

46.32 ₹ Cr

0.0008% share

+15.71% YoY

6.32% of Sub-Ch. 9804

FY 2023-24 Exp. Rank #8839

Balance

−9.50

Exports

< ₹1 Crore ₹ Cr

0.0000% share

0.00% YoY

92.16% of Sub-Ch. 9804

Imports

9.97 ₹ Cr

0.0002% share

−78.48% YoY

2.59% of Sub-Ch. 9804

FY 2024-25 Exp. Rank #8150

Balance

−4.17

Exports

1.13 ₹ Cr

0.0000% share

+140.43% YoY

73.38% of Sub-Ch. 9804

Imports

5.30 ₹ Cr

0.0001% share

−46.84% YoY

86.04% of Sub-Ch. 9804

CAGR · 7-Year

Exports

−8.54% /yr

Imports

−34.36% /yr

Consistently Deficit
Sub-Chapter 9804 total

reference, FY 2024-25

Export

₹1.54 Cr

Import

₹6.16 Cr

Trade Balance

−4.62

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 98049000 Export-Import Analysis

Export Decline: −8.54% CAGR Over 7 Years

India's exports under HSN Code 98049000 have declined at a compound annual rate of −8.54% over 7 fiscal years, falling from ₹1.93 Crore in FY 2018-19 to ₹1.13 Crore in FY 2024-25.

HSN Code 98049000 Ranked #8150 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 98049000 ranks #8150 out of 12657 HSN codes by total export value. Within Sub-Chapter 9804, it ranks #1 of 2. By trade surplus, it ranks #8518 of 12657.

FY 2019-20 Was the Strongest Growth Year for HSN Code 98049000 Exports

The strongest single-year export movement for HSN Code 98049000 was recorded in FY 2019-20, when exports surged by 289.12% over the prior year.

India Records a Trade Deficit of ₹4.17 Crore in HSN Code 98049000 Goods

In FY 2024-25, India's imports of ₹5.30 Cr exceeded exports of ₹1.13 Cr, resulting in a trade deficit of ₹4.17 Crore — ranking #8518 of 12657 by surplus magnitude.

Import Growth of −34.36% CAGR Signals Stable Import Dependency for Works of Art, Collectors' Pieces & Antiques

India's imports under HSN Code 98049000 have grown at −34.36% CAGR, reaching ₹5.30 Crore in FY 2024-25.

HSN Code 98049000 Contributes 73.38% of Sub-Chapter 9804 Exports — Ranked #1

Among the 2 HSN codes under Sub-Chapter 9804, HSN Code 98049000 ranks #1 by export value — accounting for 73.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 86.04% share (rank #1).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 98049000 and GST compliance.

What products are classified under HSN 98049000 ?

It includes Adult/Calf Pure-Bred Breeding Buffaloes

Does packaging or labelling change the GST for Works of Art, Collectors' Pieces & Antiques?

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.

How much GST applies to Works of Art, Collectors' Pieces & Antiques?

Under HSN 98049000, Works of Art, Collectors' Pieces & Antiques attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Works of Art, Collectors' Pieces & Antiques is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Works of Art, Collectors' Pieces & Antiques; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Works of Art, Collectors' Pieces & Antiques?

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 Works of Art, Collectors' Pieces & Antiques?

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

Important Disclaimer

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.