GST Rate and HSN Code for Art Work and Antiques

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 CodeHSN Code DescriptionPolicyPolicy ConditionsGST Rate in Percentage
9701PAINTINGS, 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 10Paintings, drawings and pastels:
9701 10 10Madhubani paintings (on textiles)Free12
9701 10 20Kalamkari paintings (on textiles)Free12
9701 10 30Rajasthani paintings (on textiles)Free12
9701 10 90OtherFree12
9701 90Other:
9701 90 91Domestic articles of wood (hand-decorated)Free12
9701 90 92Restaurant decoration of plasticsFree12
9701 90 99OtherFree12
9702 00 00Original engravings, prints and lithographsFree12
9703ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL
9703 00Original sculptures and statuary, in any material:
9703 00 10Original sculptures and statuary, in metalFree12
9703 00 20Original sculptures and statuary, in stoneFree12
9703 00 90Original sculptures and statuary, in other materialsFree12
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 00Postage 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 10Used postal stampFree12
9704 00 20Used or unused first-day covers for philatelistsFree12
9704 00 90OtherFreeImport of Philatelic accessories and Postage stamps, Unused, for the use of philately (excluding Indian Postage Stamps), is free.12
9705COLLECTIONS AND COLLECTORS’ PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST:
9705 00Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest:
9705 00 10Stuffed 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

OtherRestricted

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 00Antiques of an age exceeding one hundred yearsFreeThe importer must abide by the laws/rules relating to the export of such item, of the country from where imports are sought to be made12

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.


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.

Post by Supreena

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.