GST HSN Chapter 97
Works of art, collectors' pieces and antiques
This chapter covers works of art, collectors' pieces and antiques such as original engravings, prints and lithographs, original sculptures and statuary, etc.
Simple Summary
Chapter 97 covers Works of art, collectors' pieces and antiques.
What is NOT covered?
This chapter excludes Unused stamps (Chapter 49).
UQC Guidance
NOS
GST Rate Summary
12% generally. Some 5%.
HSN Codes in this Chapter
Type below to narrow down your search
| HSN Code | Description | Action |
|---|---|---|
| 97 | Works of art, collectors' pieces and antiques | Use |
| 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 | Use |
| 970110 | Paintings, drawings and pastels : | Use |
| 97011010 | Madhubani paintings (on textiles) | Use |
| 97011020 | Kalamkari paintings (on textiles) | Use |
| 97011030 | Rajasthani paintings (on textiles) | Use |
| 97011090 | Other | Use |
| 970121 | PAINTINGS, DRAWINGS AND PASTELS | Use |
| 97012100 | Paintings, drawings and pastels | Use |
| 970122 | MOSAICS | Use |
| 97012200 | MOSAICS | Use |
| 970129 | OTHER | Use |
| 97012900 | OTHER | Use |
| 970190 | Other | Use |
| 97019091 | Domestic articles of wood (hand decorated ) | Use |
| 97019092 | Restaurant decoration of plastics | Use |
| 97019099 | Other | Use |
| 970191 | PAINTINGS, DRAWINGS AND PASTELS | Use |
| 97019100 | PAINTINGS, DRAWINGS AND PASTELS | Use |
| 970192 | MOSAICS | Use |
| 97019200 | MOSAICS | Use |
| 970199 | OTHER | Use |
| 97019900 | OTHER | Use |
| 9702 | ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS | Use |
| 97020000 | ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS | Use |
| 970210 | OF AN AGE EXCEEDING 100 YEARS | Use |
| 97021000 | OF AN AGE EXCEEDING 100 YEARS | Use |
| 970290 | OTHER | Use |
| 97029000 | OTHER | Use |
| 9703 | ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL | Use |
| 970300 | Original sculptures and statuary, in any material | Use |
| 97030010 | Original sculptures and statuary, in metal | Use |
| 97030020 | Original sculptures and statuary, in stone | Use |
| 97030090 | Original sculptures and statuary, in other materials | Use |
| 970310 | OF AN AGE EXCEEDING 100 YEARS : | Use |
| 97031010 | OF METAL | Use |
| 97031020 | OF STONE | Use |
| 97031090 | OTHER | Use |
| 970390 | OTHER: | Use |
| 97039010 | OF METAL | Use |
| 97039020 | OF STONE | Use |
| 97039090 | OTHER | Use |
| 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 | Use |
| 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 : | Use |
| 97040010 | Used postal stamp | Use |
| 97040020 | Used or unused first-day covers for philatelists | Use |
| 97040090 | Other | Use |
| 9705 | COLLECTIONS AND COLLECTORS' PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST | Use |
| 970500 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest | Use |
| 97050010 | Stuffed animals and birds (taxidermy) | Use |
| 97050090 | Other | Use |
| 970510 | COLLECTIONS AND COLLECTORS PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC OR HISTORICAL INTEREST | Use |
| 97051000 | COLLECTIONS AND COLLECTORS PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC OR HISTORICAL INTEREST | Use |
| 970521 | HUMAN SPECIMENS AND PARTS THEREOF | Use |
| 97052100 | HUMAN SPECIMENS AND PARTS THEREOF | Use |
| 970522 | EXTINCT OR ENDANGERED SPECIES AND PARTS THEREOF | Use |
| 97052200 | EXTINCT OR ENDANGERED SPECIES AND PARTS THEREOF | Use |
| 970529 | OTHER | Use |
| 97052900 | OTHER | Use |
| 970531 | OF AN AGE EXCEEDING 100 YEARS | Use |
| 97053100 | OF AN AGE EXCEEDING 100 YEARS | Use |
| 970539 | OTHER | Use |
| 97053900 | OTHER | Use |
| 9706 | ANTIQUES OF AN AGE EXCEEDING 100 YEARS | Use |
| 97060000 | ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEAR | Use |
| 970610 | OF AN AGE EXCEEDING 250 YEARS | Use |
| 97061000 | OF AN AGE EXCEEDING 250 YEARS | Use |
| 970690 | OTHER | Use |
| 97069000 | OTHER | Use |