9703 HSN Code: Original sculptures

HSN Sub Chapter 9703 represents Original sculptures under GST classification. This code helps businesses identify Original sculptures correctly for billing, taxation, and trade. With HSN Sub Chapter 9703, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Original sculptures.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
97	9703	Original sculptures and statuary, in any material	5%	18%

HSN Code 9703

Chapter: 97

Description: Original sculptures and statuary, in any material

New GST Rate: 5% Old GST Rate: 18%

Tariff HSN	Description
97030010	Original sculptures and statuary, in metal
97030020	Original sculptures and statuary, in stone
97030090	Original sculptures and statuary, in other materials
97031010	Of an age exceeding 100 years: Of metal
97031020	Of an age exceeding 100 years: Of Stone
97031090	Of an age exceeding 100 years: Other
97039010	Other: Of metal
97039020	Other: Of Stone
97039090	Other: Other

HSN Code 97030010

Original sculptures and statuary, in metal

HSN Code 97030020

Original sculptures and statuary, in stone

HSN Code 97030090

Original sculptures and statuary, in other materials

HSN Code 97031010

Of an age exceeding 100 years: Of metal

HSN Code 97031020

Of an age exceeding 100 years: Of Stone

HSN Code 97031090

Of an age exceeding 100 years: Other

HSN Code 97039010

Other: Of metal

HSN Code 97039020

Other: Of Stone

HSN Code 97039090

Other: Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
RAJ/AAR/2021-22/03	Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan)

Order No. RAJ/AAR/2021-22/03

Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan)

What products are classified under HSN 9703

It includes Original sculptures

Does MRP, weight or pack size change GST treatment for Original sculptures?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

What misclassification mistakes happen with Original sculptures?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

Any import/export nuance for Original sculptures?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

What are the e‑way bill and e‑invoice points while moving Original sculptures?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Can I claim ITC on inputs and services used for Original sculptures?

If your outward supply of Original sculptures is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Any special steps when selling Original sculptures through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

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.

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