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Chapter 97 of the HSN tariff covers Works of art, collectors' pieces and antiques. It has 6 headings (4-digit codes) and 39 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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, mosaics and similar decorative plaques
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
970110 | Paintings, drawings and pastels | 5% |
97011010 | Madhubani paintings (on textiles) | 5% |
97011020 | Kalamkari paintings (on textiles) | 5% |
97011030 | Rajasthani paintings (on textiles) | 5% |
97011090 | Other | 5% |
970121 | Paintings, drawings and pastels | 5% |
97012100 | Paintings, drawings and pastels | 5% |
970122 | Mosaics | 5% |
97012200 | Mosaics | 5% |
970129 | Other | 5% |
97012900 | Other | 5% |
970190 | Other | 5% |
97019091 | Domestic articles of wood (hand decorated ) | 5% |
97019092 | Restaurant decoration of plastics | 5% |
97019099 | Other | 5% |
970191 | Paintings, drawings and pastels | 5% |
97019100 | Paintings, drawings and pastels | 5% |
970192 | Mosaics | 5% |
97019200 | Mosaics | 5% |
970199 | Other | 5% |
97019900 | Other | 5% |
9702 Original engravings, prints and lithographs
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
97020000 | Original engravings, prints and lithographs | 5% |
970210 | Of an age exceeding 100 years | 5% |
97021000 | Of an age exceeding 100 years | 5% |
970290 | Other | 5% |
97029000 | Other | 5% |
9703 Original sculptures and statuary, in any material
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
970300 | Original sculptures and statuary, in any material | 5% |
97030010 | Original sculptures and statuary, in metal | 5% |
97030020 | Original sculptures and statuary, in stone | 5% |
97030090 | Original sculptures and statuary, in other materials | 5% |
970310 | Of an age exceeding 100 years | 5% |
97031010 | Of metal | 5% |
97031020 | Of stone | 5% |
97031090 | Other | 5% |
970390 | Other | 5% |
97039010 | Of metal | 5% |
97039020 | Of stone | 5% |
97039090 | Other | 5% |
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
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
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% |
97040010 | Used postal stamp | 5% |
97040020 | Used or unused first-day covers for philatelists | 5% |
97040090 | Other | 5% |
9705 Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
970500 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest | 5% |
97050010 | Stuffed animals and birds (taxidermy) | 5% |
97050090 | Other | 5% |
970510 | Collections and collectors pieces of archaeological, ethnographic or historical interest | 5% |
97051000 | Collections and collectors pieces of archaeological, ethnographic or historical interest | 5% |
970521 | Human specimens and parts thereof | 5% |
97052100 | Human specimens and parts thereof | 5% |
970522 | Extinct or endangered species and parts thereof | 5% |
97052200 | Extinct or endangered species and parts thereof | 5% |
970529 | Other | 5% |
97052900 | Other | 5% |
970531 | Of an age exceeding 100 years | 5% |
97053100 | Of an age exceeding 100 years | 5% |
970539 | Other | 5% |
97053900 | Other | 5% |
9706 Antiques of an age exceeding 100 years
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
97060000 | Antiques of an age exceeding one hundred year | 5% |
970610 | Of an age exceeding 250 years | 5% |
97061000 | Of an age exceeding 250 years | 5% |
970690 | Other | 5% |
97069000 | Other | 5% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
