HSN Code & GST Rate for Arts & Antiques - Chapter 97

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.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.