HSN code 970610 is
a 6-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Of an age exceeding 250 years.
This code falls under Chapter 97
(Works of Art) of the Indian GST tariff.
The applicable GST rate is 12%
(CGST 6% + SGST 6% for intra-state, or IGST 12% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 970610?
HSN 970610 refers to: Of an age exceeding 250 years. It belongs to Chapter 97 (Works of Art) of the GST tariff.
What is the GST rate for HSN code 970610?
The GST rate for HSN code 970610 is 12% — CGST 6% + SGST 6% for intra-state, or IGST 12% for inter-state supply.
Is HSN code 970610 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 970610 belong to?
HSN code 970610 belongs to Chapter 97 of the GST tariff, which covers Works of Art.