HSN Code 97030020 -- – Original sculptures and statuary, in stone (GST Rate 5%)

HSN Code 97030020

Original sculptures and statuary, in stone

HSN97030020

Original sculptures and statuary, in stone

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 97 -- Works of art, antiques
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 stone. 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.

Create an invoice with this code → See all items at 5% →

Related codes from Works of art, antiques

97030010
Original sculptures and statuary, in metal
5%
97030090
Original sculptures and statuary, in other materials
5%
97011010
Madhubani paintings (on textiles)
5%
97011020
Kalamkari paintings (on textiles)
5%
97011030
Rajasthani paintings (on textiles)
5%

Frequently asked questions

What is HSN Code 97030020?
HSN Code 97030020 is the official Harmonized System of Nomenclature code for Original sculptures and statuary, in stone, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 97030020?
HSN Code 97030020 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 97030020 belong to?
HSN Code 97030020 falls under Chapter 97 -- Works of art, antiques of the GST tariff.
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