HSN Code 97030010 -- – Original sculptures and statuary, in metal (GST Rate 5%)

HSN Code 97030010

Original sculptures and statuary, in metal

HSN97030010

Original sculptures and statuary, in metal

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 9703
Subheading: 970300
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Original sculptures and statuary, in metal. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 97030010?
HSN Code 97030010 is the official Harmonized System of Nomenclature code for Original sculptures and statuary, in metal, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 97030010?
HSN Code 97030010 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 97030010 belong to?
HSN Code 97030010 falls under Chapter 97 -- Works of art, antiques of the GST tariff.
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