Chapter 97: HSN Codes and GST Rates for Arts and Antiques


(Last Updated On: May 15, 2019)

Chapter 97: Arts and Antiques


Rates (%)

Products Description

HSN Codes

Export and Import HSN Codes

12

Original sculptures and statuary, in metal, stone or any other material

9703

12

Hand paintings drawings and pastels (incl Mysore painting, Rajasthani painting, Tanjore painting, Palm leaf painting, basoli etc)

9701

12

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

9701

97011010, 97011020, 97011030, 97011090, 97019091, 97019092, 97019099

12

Original engravings, prints and lithographs

9702

97020000

12

Original sculptures and statuary, in any material

9703

97030010, 97030020, 97030090

5

Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907

9704

97040010, 97040020, 97040090

5

Numismatic coins

9705

97050010, 97050090

12

Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethno-graphic or numismatic interest [other than numismatic coins]

9705

97050010, 97050090

12

Antiques of an age exceeding one hundred years

9706

97060000


Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

Author


Team Tax2Win