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HSN Codes and GST Rates of Chapter 97

Works of art, collectors' pieces and antiques

HSN Code HSN Description GST Rate

Chapter 97

 		Works of art, collectors' pieces and antiques

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, MOSAICS AND SIMILAR DECORATIVE PLAQUES

- Of an age exceeding 100 years:

97012100

 		-- Paintings, drawings and pastels

97012200

 		-- Mosaics

97012900

 		-- Other

- Other:

97019100

 		-- Paintings, drawings and pastels

97019200

 		-- Mosaics

97019900

 		-- Other

9702

 		ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS

97021000

 		- Of an age exceeding 100 years

97029000

 		- Other

9703

 		ORIGINAL SCULPTURE AND STATUARY, IN ANY MATERIAL

970310

 		- Of an age exceeding 100 years:

97031010

 		--- Of metal

97031020

 		--- Of stone

97031090

 		--- Other

970390

 		- Other:

97039010

 		--- Of metal

97039020

 		--- Of stone

97039090

 		--- Other

9704

 		POSTAGE OR REVENUE STAMPS , STAMP-POST MARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER) , AND THE LIKE , USED OR UNUSED , OTHER THAN THOSE OF HEADING 4907

970400

 		- Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused , other than those of heading 4907 :

97040010

 		--- Used postal stamp

97040020

 		--- Used or unused first-day covers for philatelists

97040090

 		--- Other

9705

 		COLLECTIONS AND COLLECTORS’ PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST

97051000

 		- Collections and collectors' pieces of archaeological, ethnographic or historical interest

- Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest:

97052100

 		-- Human specimens and parts thereof

97052200

 		-- Extinct or endangered species and parts thereof

97052900

 		-- Other

- Collections and collectors' pieces of numismatic interest:

97053100

 		-- Of an age exceeding 100 years

97053900

 		-- Other

9706

 		ANTIQUES OF AN AGE EXCEEDING 100 YEARS

97061000

 		- Of an age exceeding 250 years

97069000

 		- Other