GST Rate & HSN Code for Works Art Collectors Pieces Antiques — Chapter 97
Works of art, collectors' pieces and antiques. Products under this chapter attract GST rates ranging from 5% to 18%, depending on the category. Explore the complete list of HSN codes, GST rates, and classifications under Chapter 97 below, updated as per the latest CBIC notifications.
HSN Codes under Chapter 97
Showing 50 of 69 entries| HSN Code | Heading | Description | GST Rate | IGST | CGST | SGST | CESS | Effective Date |
|---|---|---|---|---|---|---|---|---|
| 97 | 0097 | WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES | 18% | |||||
| 9701 | 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 | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97019900 | 9701 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970199 | 9701 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97019200 | 9701 | MOSAICS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970192 | 9701 | MOSAICS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97019100 | 9701 | PAINTINGS, DRAWINGS AND PASTELS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970191 | 9701 | PAINTINGS, DRAWINGS AND PASTELS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97019099 | 9701 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97019092 | 9701 | RESTAURANT DECORATION OF PLASTICS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97019091 | 9701 | DOMESTIC ARTICLES OF WOOD (HAND DECORATED ) | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970190 | 9701 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970129 | 9701 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97012200 | 9701 | MOSAICS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970122 | 9701 | MOSAICS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97012100 | 9701 | PAINTINGS, DRAWINGS AND PASTELS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970121 | 9701 | PAINTINGS, DRAWINGS AND PASTELS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97011090 | 9701 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97011030 | 9701 | RAJASTHANI PAINTINGS (ON TEXTILES) | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97011020 | 9701 | KALAMKARI PAINTINGS (ON TEXTILES) | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97011010 | 9701 | MADHUBANI PAINTINGS (ON TEXTILES) | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970110 | 9701 | PAINTINGS, DRAWINGS AND PASTELS : | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97012900 | 9701 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97020000 | 9702 | ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97029000 | 9702 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970290 | 9702 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97021000 | 9702 | OF AN AGE EXCEEDING 100 YEARS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970210 | 9702 | OF AN AGE EXCEEDING 100 YEARS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 9702 | 9702 | ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97039090 | 9703 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97039020 | 9703 | OF STONE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97039010 | 9703 | OF METAL | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970390 | 9703 | OTHER: | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97031090 | 9703 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970310 | 9703 | OF AN AGE EXCEEDING 100 YEARS : | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97031020 | 9703 | OF STONE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97030090 | 9703 | ORIGINAL SCULPTURES AND STATUARY, IN OTHER MATERIALS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97030020 | 9703 | ORIGINAL SCULPTURES AND STATUARY, IN STONE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97030010 | 9703 | ORIGINAL SCULPTURES AND STATUARY, IN METAL | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970300 | 9703 | ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 9703 | 9703 | ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97031010 | 9703 | OF METAL | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97040020 | 9704 | USED OR UNUSED FIRST-DAY COVERS FOR PHILATELISTS | 5% | 5% | 2.50% | 2.50% | 0 | 01/07/2017 |
| 97040090 | 9704 | OTHER | 5% | 5% | 2.50% | 2.50% | 0 | 01/07/2017 |
| 97040010 | 9704 | USED POSTAL STAMP | 5% | 5% | 2.50% | 2.50% | 0 | 01/07/2017 |
| 970400 | 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% | 5% | 2.50% | 2.50% | 0 | 01/07/2017 |
| 9704 | 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% | 5% | 2.50% | 2.50% | 0 | 01/07/2017 |
| 97051000 | 9705 | COLLECTIONS AND COLLECTORS PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC OR HISTORICAL INTEREST | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 97053900 | 9705 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 970539 | 9705 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
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Disclaimer: The GST rates and HSN codes listed above are compiled from the latest CBIC notifications and NIC's GST e-Invoice system master codes, to the best of our knowledge. Rates are subject to change based on the Government of India and GST Council updates. RegisterKaro is not liable for any discrepancies or decisions made based on this information. For the most accurate and updated "16th October 2020" of GST and cess rates, please visit the official CBIC website. Need help with GST registration or filing? Talk to a RegisterKaro expert.
Frequently Asked Questions
Everything you need to know about Chapter 97 HSN codes and GST rates.
Chapter 97 of the HSN (Harmonized System of Nomenclature) classification covers Works of art, collectors' pieces and antiques. It groups together all related products and materials under a common category to standardize GST rates and simplify tax compliance for businesses dealing in Works Art Collectors Pieces Antiques.









