--- title: "9705 HSN Code | HSN Code for Collectors pieces and artifacts in India" description: "Know more about 9705 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9705 covering Collectors pieces and artifacts." canonical: "https://busy.in/hsn/sub-chapter-9705/" --- # HSN Sub-chapter 9705: Collectors pieces and artifacts Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest Part of [Chapter 97: Works of Art, Antiques, Etc](https://busy.in/hsn/chapter-97/). - Current GST rate: 5% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 97050010 | [Taxidermy animals & birds](https://busy.in/hsn/hsn-97050010/) | | 97050090 | [Antiques of an age exceeding one hundred year](https://busy.in/hsn/hsn-97050090/) | | 97051000 | [Collections of archaeological, ethnographic, or historical interest](https://busy.in/hsn/hsn-97051000/) | | 97052100 | [Collections of human specimens](https://busy.in/hsn/hsn-97052100/) | | 97052200 | [Collections of extinct/endangered species](https://busy.in/hsn/hsn-97052200/) | | 97052900 | [Collections: Other](https://busy.in/hsn/hsn-97052900/) | | 97053100 | [Numismatic Collections (>100 Years Old)](https://busy.in/hsn/hsn-97053100/) | | 97053900 | [Numismatic collections: Other](https://busy.in/hsn/hsn-97053900/) | ## Frequently asked questions ### What products are classified under HSN 9705 It includes Collectors pieces and artifacts ### Any special steps when selling Collectors pieces and artifacts 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. ### If I repair and return Collectors pieces and artifacts, how should I charge GST? 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. ### Any import/export nuance for Collectors pieces and artifacts? 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. ### Is the composition scheme suitable if I mainly trade Collectors pieces and artifacts? 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. ### Can I claim ITC on inputs and services used for Collectors pieces and artifacts? 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. ### How do I bill a kit or combo that includes Collectors pieces and artifacts? 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. ## India's trade performance: HSN Sub-Chapter 9705 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−2.04% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore (−99.14% YoY) — 0.0000% of India's total imports - Trade balance: ₹5 Cr (Surplus); surplus rank #491 of 1233 sub-chapters - Share of Chapter 97: 0.39% of its exports; import side 0.00% - Rank within Chapter 97: #5 of 6 by export value; import-side #6 ### Key metrics - Export CAGR: 18.06% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1085 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +286.83% in FY 2022-23 - Contribution to Ch. 97: 0.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9705 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 97 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 97 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.95 | 0.0001% | — | 0.27% | < ₹1 Crore | 0.0000% | — | 0.01% | +1.86 | #1109 | | FY 2019-20 | 1.59 | 0.0001% | −18.46% | 0.18% | < ₹1 Crore | 0.0000% | +288.89% | 0.04% | +1.24 | #1108 | | FY 2020-21 | 2.97 | 0.0001% | +86.79% | 0.78% | < ₹1 Crore | 0.0000% | −68.57% | 0.02% | +2.86 | #1078 | | FY 2021-22 | 1.67 | 0.0001% | −43.77% | 0.31% | 2.82 | 0.0001% | +2,463.64% | 0.57% | −1.15 | #1118 | | FY 2022-23 | 6.46 | 0.0002% | +286.83% | 0.59% | < ₹1 Crore | 0.0000% | −96.45% | 0.01% | +6.36 | #1062 | | FY 2023-24 | 5.39 | 0.0001% | −16.56% | 0.19% | 3.50 | 0.0001% | +3,400.00% | 0.09% | +1.89 | #1080 | | FY 2024-25 | 5.28 | 0.0001% | −2.04% | 0.39% | < ₹1 Crore | 0.0000% | −99.14% | 0.00% | +5.25 | #1085 | - CAGR (7-year): exports 18.06%/yr, imports -16.73%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 9705 export-import analysis ### Consistent export growth: 18.06% CAGR over 7 years India's exports under HSN Sub-Chapter 9705 have grown at a compound annual rate of 18.06% over 7 fiscal years, rising from ₹1.95 Crore in FY 2018-19 to ₹5.28 Crore in FY 2024-25. ### HSN Sub-Chapter 9705 ranked #1085 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9705 ranks #1085 out of 1233 sub-chapters by total export value. Within Chapter 97, it ranks #5 of 6. By trade surplus, it ranks #491 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 9705 exports The strongest single-year export movement for HSN Sub-Chapter 9705 was recorded in FY 2022-23, when exports surged by 286.83% over the prior year. ### India maintains a trade surplus of ₹5.25 Crore in HSN Sub-Chapter 9705 goods In FY 2024-25, India's exports of ₹5.28 Cr exceeded imports of ₹0.03 Cr, resulting in a trade surplus of ₹5.25 Crore — ranking #491 of 1233 by surplus magnitude. ### Import growth of -16.73% CAGR signals stable import dependency for Collectors pieces and artifacts India's imports under HSN Sub-Chapter 9705 have grown at -16.73% CAGR, reaching ₹0.03 Crore in FY 2024-25. ### HSN Sub-Chapter 9705 contributes 0.39% of Chapter 97 exports — ranked #5 Among the 6 sub-chapters under Chapter 97, HSN Sub-Chapter 9705 ranks #5 by export value — accounting for 0.39% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #6). ## Related Sub-Chapters in Chapter 97 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 9701: Paintings, Drawings, Pastels, Collages](https://busy.in/hsn/sub-chapter-9701/) | ₹1,053 Cr | | #2 | [HSN Sub-Chapter 9703: Original sculptures](https://busy.in/hsn/sub-chapter-9703/) | ₹158 Cr | | #3 | [HSN Sub-Chapter 9706: Antiques, over 100 years old](https://busy.in/hsn/sub-chapter-9706/) | ₹126 Cr | | #4 | [HSN Sub-Chapter 9702: Original engravings](https://busy.in/hsn/sub-chapter-9702/) | ₹11 Cr | | #5 | HSN Sub-Chapter 9705: Collectors pieces and artifacts (this hsn sub-chapter) | ₹5 Cr | | #6 | [HSN Sub-Chapter 9704: Postal stamps and stationery](https://busy.in/hsn/sub-chapter-9704/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 9701 | [Paintings, Drawings, Pastels, Collages](https://busy.in/hsn/sub-chapter-9701/) | | 9702 | [Original engravings](https://busy.in/hsn/sub-chapter-9702/) | | 9703 | [Original sculptures](https://busy.in/hsn/sub-chapter-9703/) | | 9704 | [Postal stamps and stationery](https://busy.in/hsn/sub-chapter-9704/) | | 9706 | [Antiques, over 100 years old](https://busy.in/hsn/sub-chapter-9706/) |