GST Rate & HSN Code for Works of art, collectors’ pieces and antiques – Chapter 97

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Important Notes for GST Chapter 97

This Chapter 97 of GST doesn’t cover:

  • unused postage or income stamps, postal writing material (stepped paper) or the like of heading 4907;
  • dramatic view, studio back-fabrics and such, of painted material (heading 5907) with the exception of on the off chance that they might be arranged in heading 9706; or
  • pearls, regular or refined, or valuable or semi-valuable stones (headings 7101 to 7103).

For the motivations behind heading 9702, the articulation “unique etchings, prints and lithographs” signifies impressions delivered straightforwardly, clearly, or in shading, of one or of a few plates entirely executed by hand by the craftsman, independent of the cycle or of the material utilized by him, however excluding any mechanical or photomechanical interaction.

Heading 9703 doesn’t make a difference to efficiently manufactured generations or works of regular craftsmanship of a business character, regardless of whether these articles are planned or made by specialists.

Likely to Notes 1 to 3 above, articles of this Chapter are to be ordered in this Chapter and in no other Chapter of this Schedule.

Heading 9706 doesn’t have any significant bearing to articles of the previous headings of this Chapter.

Outlines around works of art, drawings, pastels, compositions or also ornamental plaques, etchings, prints or lithographs are to be arranged with those articles, if they are of a sort and of a worth typical to those articles. Outlines which are not of kind or of a worth typical to the articles alluded to in this Note are to be ordered independently.

HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
9701PAINTINGS, 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 PLAQUES12%01/07/2017
970110PAINTINGS, DRAWINGS AND PASTELS :12%01/07/2017
97011010MADHUBANI PAINTINGS (ON TEXTILES)12%01/07/2017
97011020KALAMKARI PAINTINGS (ON TEXTILES)12%01/07/2017
97011030RAJASTHANI PAINTINGS (ON TEXTILES)12%01/07/2017
97011090OTHER12%01/07/2017
970190OTHER12%01/07/2017
97019091DOMESTIC ARTICLES OF WOOD (HAND DECORATED )12%01/07/2017
97019092RESTAURANT DECORATION OF PLASTICS12%01/07/2017
97019099OTHER12%01/07/2017
9702ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS12%01/07/2017
97020000ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS12%01/07/2017
9703ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL12%01/07/2017
970300ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL12%01/07/2017
97030010ORIGINAL SCULPTURES AND STATUARY, IN METAL12%01/07/2017
97030020ORIGINAL SCULPTURES AND STATUARY, IN STONE12%01/07/2017
97030090ORIGINAL SCULPTURES AND STATUARY, IN OTHER MATERIALS12%01/07/2017
9704POSTAGE OR REVENUE STAMPS, STAMP-POST MARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED OR UNUSED , OTHER THAN THOSE OF HEADING 49075%01/07/2017
970400POSTAGE OR REVENUE STAMPS, STAMP-POST MARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED OR UNUSED, OTHER THAN THOSE OF HEADING 49075%01/07/2017
97040010USED POSTAL STAMP5%01/07/2017
97040020USED OR UNUSED FIRST-DAY COVERS FOR PHILATELISTS5%01/07/2017
97040090OTHER5%01/07/2017
9705Numismatic coins5%01/07/2017
9705COLLECTIONS AND COLLECTORS’ PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST12%01/07/2017
970500COLLECTIONS AND COLLECTORS’ PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST12%01/07/2017
97050010STUFFED ANIMALS AND BIRDS (TAXIDERMY)12%01/07/2017
97050090OTHER12%01/07/2017
9706ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS12%01/07/2017
97060000ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS12%01/07/2017

 

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