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HSN · Goods · Chapter

97

Works of art, collectors' pieces and antiques

GST rate for 97

The rate depends on CBIC notifications and sometimes on conditions such as branding, packaging or price, so it isn’t shown here. Check the current rate on the official list before you invoice.

Check rate on CBIC

More specific codes under 97 (6)

CodeDescription
9701HeadingPaintings, 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
9702HeadingOriginal engravings, prints and lithographs
9703HeadingOriginal sculptures and statuary, in any material
9704HeadingPostage 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
9705HeadingCollections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest
9706HeadingAntiques of an age exceeding 100 years

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