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  3. Chapter 97: Works of Art, Collectors' Pieces and Antiques
📂 Section XXI• Live Animals; Animal Products

Chapter 97: Works of Art, Collectors' Pieces and Antiques

Official list of 50 HSN codes and GST tax rates. Paintings, drawings, original sculptures, postage stamps, and antiques over 100 years old.

Showing 50 results for "Chapter 97"
CodeTypeDescriptionGST RateCGSTSGSTIGSTAction
#97HSN
HSN
Works of art, collectors' pieces and antiques
Chapter 97
CGST: 9.0%•SGST: 9.0%•IGST: 18%
18%
9.0%9.0%18%
💬
#9701HSN
HSN
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
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970110HSN
HSN
Paintings, drawings and pastels :
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97011010HSN
HSN
Madhubani paintings (on textiles)
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97011020HSN
HSN
Kalamkari paintings (on textiles)
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97011030HSN
HSN
Rajasthani paintings (on textiles)
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97011090HSN
HSN
Other
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970121HSN
HSN
PAINTINGS, DRAWINGS AND PASTELS
Chapter 97
CGST: 6.0%•SGST: 6.0%•IGST: 12%
12%
6.0%6.0%12%
💬
#97012100HSN
HSN
Paintings, drawings and pastels
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970122HSN
HSN
MOSAICS
Chapter 97
CGST: 6.0%•SGST: 6.0%•IGST: 12%
12%
6.0%6.0%12%
💬
#97012200HSN
HSN
MOSAICS
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970129HSN
HSN
OTHER
Chapter 97
CGST: 6.0%•SGST: 6.0%•IGST: 12%
12%
6.0%6.0%12%
💬
#97012900HSN
HSN
OTHER
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970190HSN
HSN
Other
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97019091HSN
HSN
Domestic articles of wood (hand decorated )
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97019092HSN
HSN
Restaurant decoration of plastics
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97019099HSN
HSN
Other
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970191HSN
HSN
PAINTINGS, DRAWINGS AND PASTELS
Chapter 97
CGST: 6.0%•SGST: 6.0%•IGST: 12%
12%
6.0%6.0%12%
💬
#97019100HSN
HSN
PAINTINGS, DRAWINGS AND PASTELS
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970192HSN
HSN
MOSAICS
Chapter 97
CGST: 6.0%•SGST: 6.0%•IGST: 12%
12%
6.0%6.0%12%
💬
#97019200HSN
HSN
MOSAICS
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970199HSN
HSN
OTHER
Chapter 97
CGST: 6.0%•SGST: 6.0%•IGST: 12%
12%
6.0%6.0%12%
💬
#97019900HSN
HSN
OTHER
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#9702HSN
HSN
ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97020000HSN
HSN
ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970210HSN
HSN
OF AN AGE EXCEEDING 100 YEARS
Chapter 97
CGST: 6.0%•SGST: 6.0%•IGST: 12%
12%
6.0%6.0%12%
💬
#97021000HSN
HSN
OF AN AGE EXCEEDING 100 YEARS
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970290HSN
HSN
OTHER
Chapter 97
CGST: 6.0%•SGST: 6.0%•IGST: 12%
12%
6.0%6.0%12%
💬
#97029000HSN
HSN
OTHER
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#9703HSN
HSN
ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970300HSN
HSN
Original sculptures and statuary, in any material
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97030010HSN
HSN
Original sculptures and statuary, in metal
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97030020HSN
HSN
Original sculptures and statuary, in stone
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97030090HSN
HSN
Original sculptures and statuary, in other materials
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970310HSN
HSN
OF AN AGE EXCEEDING 100 YEARS :
Chapter 97
CGST: 6.0%•SGST: 6.0%•IGST: 12%
12%
6.0%6.0%12%
💬
#97031010HSN
HSN
OF METAL
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97031020HSN
HSN
OF STONE
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97031090HSN
HSN
OTHER
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970390HSN
HSN
OTHER:
Chapter 97
CGST: 6.0%•SGST: 6.0%•IGST: 12%
12%
6.0%6.0%12%
💬
#97039010HSN
HSN
OF METAL
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97039020HSN
HSN
OF STONE
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97039090HSN
HSN
OTHER
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#9704HSN
HSN
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
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970400HSN
HSN
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 :
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97040010HSN
HSN
Used postal stamp
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97040020HSN
HSN
Used or unused first-day covers for philatelists
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97040090HSN
HSN
Other
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#9705HSN
HSN
COLLECTIONS AND COLLECTORS' PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#970500HSN
HSN
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬
#97050010HSN
HSN
Stuffed animals and birds (taxidermy)
Chapter 97
CGST: 2.5%•SGST: 2.5%•IGST: 5%
5%
2.5%2.5%5%
💬

Frequently Asked Questions: Chapter 97

Chapter 97 covers goods classified under "Chapter 97". In total, there are 50 recognized commodities and 4-digit/8-digit tariff items under this chapter according to the Indian Customs & Central Excise Tariff schedule.
Check the table above or use the live search filter. GST rates (0%, 5%, 12%, 18%, or 28%) depend on specific sub-classifications and conditions (e.g. pre-packaged vs fresh, brand registration status).
For businesses with annual turnover over ₹5 Crores, mentioning 6-digit HSN codes on B2B invoices is mandatory. For turnover up to ₹5 Crores, a minimum 4-digit code is required for B2B supplies.
💬

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