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HSN 9705220012% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

EXTINCT OR ENDANGERED SPECIES AND PARTS THEREOF

GST rate for HSN 97052200 is 12%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split6% CGST + 6% SGST
Inter-state12% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 97052200

12%

Tax calculator for HSN 97052200

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (6%)60.00
SGST (6%)60.00
Total invoice1120.00
Inter-state (IGST)
Taxable value₹1,000
IGST (12%)120.00
Total invoice1120.00
Chapter note
Works of Art, Collectors' Pieces, Antiques. Paintings, Sculptures (12%).

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • Compare adjacent headings within Chapter 97 before finalizing.
  • Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 97052200

What is the GST rate for HSN 97052200?

GST rate for HSN 97052200 is 12%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?

Add HSN 97052200 in the line item and apply GST @ 12%. For intra-state supplies: 6% CGST + 6% SGST. For inter-state supplies: 12% IGST.

Does ITC apply for this HSN?

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 97052200