Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9705 specifically identifies collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 9705 on all Tax Invoices for collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 9705

"Classifying collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Art & Antiques category. AasanKhata automatically monitors these shifts for you."