GST rates and HSN code for 97 - Works of art, collectors' pieces and antiques.

GST Rates & HSN Codes on - Chapter 97

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
9701 Monopods, Bipods, Tripods And Similar Articles 12% 01-07-2017
970110 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
97011010 Paintings, Drawings And Pastels : 12% 01-07-2017
97011020 Madhubani Paintings (On Textiles) 12% 01-07-2017
97011030 Kalamkari Paintings (On Textiles) 12% 01-07-2017
97011090 Rajasthani Paintings (On Textiles) 12% 01-07-2017
970190 Other 12% 01-07-2017
97019091 Other 12% 01-07-2017
97019092 Domestic Articles Of Wood (Hand Decorated ) 12% 01-07-2017
97019099 Restaurant Decoration Of Plastics 12% 01-07-2017
9702 Other 12% 01-07-2017
97020000 Original Engravings, Prints And Lithographs 12% 01-07-2017
9703 Original Engravings, Prints And Lithographs 12% 01-07-2017
970300 Original Sculptures And Statuary, In Any Material 12% 01-07-2017
97030010 Original Sculptures And Statuary, In Any Material 12% 01-07-2017
97030020 Original Sculptures And Statuary, In Metal 12% 01-07-2017
97030090 Original Sculptures And Statuary, In Stone 12% 01-07-2017
9704 Original Sculptures And Statuary, In Other Materials 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 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
97040020 Used Postal Stamp 5% 01-07-2017
97040090 Used Or Unused First-day Covers For Philatelists 5% 01-07-2017
9705 Other 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 Collections And Collectors' Pieces Of Zoological, Botanical, Mineralogical, Anatomical, Historical, Archaeological, Palaeontological, Ethnographic Or Numismatic Interest 12% 01-07-2017
97050090 Stuffed Animals And Birds (Taxidermy) 12% 01-07-2017
9706 Other 12% 01-07-2017
97060000 Antiques Of An Age Exceeding One Hundred Years 12% 01-07-2017