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Chapter 97 – HSN Code & GST Rate for Works of Art, Collectors’ Pieces, and Antiques

Chapter 97 of the Customs Tariff covers a wide range of items such as paintings, sculptures, antiques, and collectors’ pieces. These items are often of significant cultural or historical value. Understanding the appropriate HSN codes and GST rates applicable to these products is crucial for businesses and collectors alike. Below is a comprehensive table providing the necessary details:

HSN Code Product Description GST Rate (%)
9701 Paintings, drawings, and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques 12
9702 Original engravings, prints, and lithographs 12
9703 Original sculptures and statuary, in any material 12
9704 Postage or revenue stamps, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 12
9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest 12
9706 Antiques of an age exceeding one hundred years 12
9707 Used postage or revenue stamps, other than those of heading 4907 12
9708 Coins 5
9709 Collectors’ items of numismatic interest 12
9710 Philatelic items 12
9711 Original sculptures and statuary, in any material 12
9712 Original engravings, prints, and lithographs 12

Note: GST rates mentioned are subject to change as per government notifications. It is advisable to verify the latest rates before conducting any business transactions involving works of art, collectors’ pieces, and antiques. Always consult with legal and tax professionals or refer to official government sources for the latest updates and interpretations regarding HSN codes and GST rates in this category.

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