What products are classified under HSN 9705
It includes Collectors pieces and artifacts
HSN Sub Chapter 9705 represents Collectors pieces and artifacts under GST classification. This code helps businesses identify Collectors pieces and artifacts correctly for billing, taxation, and trade. With HSN Sub Chapter 9705, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Collectors pieces and artifacts.
GST Rate for Collectors pieces and artifacts under HSN Code 9705. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 97 | 9705 | Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest | 5% | 12% |
Chapter: 97
Description: Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest
Following Tariff HSN code falls under Collectors pieces and artifacts:
| Tariff HSN | 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 | |
| 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 zoological, botanical, mineralogical, anatomical or paleontological interest : Other
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 Collectors pieces and artifacts
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.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
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.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
If your outward supply of Collectors pieces and artifacts 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.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
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.