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

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 Code Description Rate (%) CESS (%) Effective Date Rate Revision
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% 01/07/2017
970110 PAINTINGS, DRAWINGS AND PASTELS : 12% 01/07/2017
97011010 MADHUBANI PAINTINGS (ON TEXTILES) 12% 01/07/2017
97011020 KALAMKARI PAINTINGS (ON TEXTILES) 12% 01/07/2017
97011030 RAJASTHANI PAINTINGS (ON TEXTILES) 12% 01/07/2017
97011090 OTHER 12% 01/07/2017
970190 OTHER 12% 01/07/2017
97019091 DOMESTIC ARTICLES OF WOOD (HAND DECORATED ) 12% 01/07/2017
97019092 RESTAURANT DECORATION OF PLASTICS 12% 01/07/2017
97019099 OTHER 12% 01/07/2017
9702 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS 12% 01/07/2017
97020000 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS 12% 01/07/2017
9703 ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL 12% 01/07/2017
970300 ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL 12% 01/07/2017
97030010 ORIGINAL SCULPTURES AND STATUARY, IN METAL 12% 01/07/2017
97030020 ORIGINAL SCULPTURES AND STATUARY, IN STONE 12% 01/07/2017
97030090 ORIGINAL SCULPTURES AND STATUARY, IN OTHER MATERIALS 12% 01/07/2017
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 5% 01/07/2017
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 5% 01/07/2017
97040010 USED POSTAL STAMP 5% 01/07/2017
97040020 USED OR UNUSED FIRST-DAY COVERS FOR PHILATELISTS 5% 01/07/2017
97040090 OTHER 5% 01/07/2017
9705 Numismatic coins 5% 01/07/2017
9705 COLLECTIONS AND COLLECTORS’ PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST 12% 01/07/2017
970500 COLLECTIONS AND COLLECTORS’ PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST 12% 01/07/2017
97050010 STUFFED ANIMALS AND BIRDS (TAXIDERMY) 12% 01/07/2017
97050090 OTHER 12% 01/07/2017
9706 ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS 12% 01/07/2017
97060000 ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS 12% 01/07/2017