Last updated: February 21st, 2020 10:46 AM

GST Rate and HSN Code for Art Work and Antiques

In this article, we look at the GST rate and HSN code for Art Work, antiques and collector's pieces. The GST Rate and HSN Code for Art Work and Antiques fall under Chapter 97 of the HSN Code. Chapter 97 of the HSN code does not cover:

• Unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading 4907;
• Theatrical scenery, studio back-cloths and the like, of the painted canvas (heading 5907); except if they may be classified in heading 9706; or
• Pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103).

For the purposes of heading 9702, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white, or colour, of one or of several plates wholly executed by hand by the artist, irrespective of the processor of the material employed by him, but not including any mechanical or photomechanical process. Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists. Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of this Schedule. Heading 9706 does not apply to articles of the preceding headings of this Chapter. Frames around paintings, drawings, pastels, collages or similarly decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and a value normal to those articles. Frames which are not of the kind or a value normal to the articles referred to in this Note are to be classified separately.

HSN Code	HSN Code Description	Policy	Policy Conditions	GST Rate in Percentage
9701	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 10	Paintings, drawings and pastels:
9701 10 10	Madhubani paintings (on textiles)	Free		12
9701 10 20	Kalamkari paintings (on textiles)	Free		12
9701 10 30	Rajasthani paintings (on textiles)	Free		12
9701 10 90	Other	Free		12
9701 90	Other:
9701 90 91	Domestic articles of wood (hand-decorated)	Free		12
9701 90 92	Restaurant decoration of plastics	Free		12
9701 90 99	Other	Free		12
9702 00 00	Original engravings, prints and lithographs	Free		12
9703	ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL
9703 00	Original sculptures and statuary, in any material:
9703 00 10	Original sculptures and statuary, in metal	Free		12
9703 00 20	Original sculptures and statuary, in stone	Free		12
9703 00 90	Original sculptures and statuary, in other materials	Free		12
9704	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
9704 00	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:
9704 00 10	Used postal stamp	Free		12
9704 00 20	Used or unused first-day covers for philatelists	Free		12
9704 00 90	Other	Free	Import of Philatelic accessories and Postage stamps, Unused, for the use of philately (excluding Indian Postage Stamps), is free.	12
9705	COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST:
9705 00	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest:
9705 00 10	Stuffed animals and birds (taxidermy)	Restricted	Allowed for import under-saving clause 3(1) of Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993, read with Customs Notification 157 dated 28.03.1990.	12
9705 00 90	Other	Restricted	Allowed for import under-saving clause 3(1) of Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993, read with Customs Notification 157 dated 28.03.1990.	12
9706 00 00	Antiques of an age exceeding one hundred years	Free	The importer must abide by the laws/rules relating to the export of such item, of the country from where imports are sought to be made	12

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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.