Chapter 97 HSN codes: art and antiques

Works of art, collectors' pieces and antiques. Every heading in chapter 97 with its GST rate; search any 8-digit code below.

Rates checked · from the official GST notifications

    Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

    Headings in chapter 97 and their GST

    HSNDescriptionGST
    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, mosaics and similar decorative plaques13 tariff items5%
    9702Original engravings, prints and lithographs3 tariff items5%
    9703Original sculptures and statuary, in any material9 tariff items5%
    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 49073 tariff items5%
    9705Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest8 tariff items5%
    9706Antiques of an age exceeding 100 years3 tariff items5%

    Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.

    Other chapters

    What chapter 97 covers

    Chapter 97 of the tariff is "Works of art, collectors' pieces and antiques". It has 6 four-digit headings and 39 eight-digit tariff items, such as 9701 (Paintings, drawings and pastels, executed entirely by hand,), 9702 (Original engravings, prints and lithographs), 9703 (Original sculptures and statuary, in any material).

    GST rates in chapter 97

    Most of its tariff items are taxed at 5%. By tariff item: 39 at 5%.

    Questions

    What is the GST rate for chapter 97 goods?

    Most of its tariff items are taxed at 5%. Of the 39 eight-digit codes in chapter 97, 39 at 5%. Check the exact code in the table: some headings have more than one rate.

    What is HSN code 9701?

    Heading 9701 is "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". GST: 5%.

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