HSN Chapter 97
HSN Chapter 97 — Works of art, collectors' pieces and antiques
HSN Chapter 97 covers works of art, collectors' pieces and antiques. It contains 6 four-digit headings and 69 HSN codes in total. Below is every heading in Chapter 97 with its GST 2.0 rate (verified against CBIC). Use the search tool for any specific 6- or 8-digit sub-code.
Source: CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025).
HSN codes in Chapter 97
69 codes · GST 2.0 rates per the CBIC GST rate schedule (effective 22 Sep 2025); verified 2026-06-07.
| HSN Code | Description | GST Rate |
|---|---|---|
| 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 | 5% |
| 9702 | Original Engravings, Prints and Lithographs | 5% |
| 9703 | Original Sculptures and Statuary, in Any Material | 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 | 5% |
| 9705 | Collections and Collectors' Pieces of Archaeological, Ethnographic, Historical, Zoological, Botanical, Mineralogical, Anatomical, Paleontological or Numismatic Interest | 5% |
| 9706 | Antiques of an Age Exceeding 100 Years | 5% |
Frequently Asked Questions
What products are in HSN Chapter 97?
Chapter 97 covers works of art, collectors' pieces and antiques, spanning 6 headings and 69 HSN codes.
What is the GST rate for Chapter 97 goods?
GST rates vary by specific code under GST 2.0 (Nil, 5%, 18% or 40%). See the rate against each heading above, or search the exact 8-digit code in the HSN Code Finder.
GST-compliant invoicing in TallyPrime
Auto-apply the right HSN code & GST rate on every invoice. Mark IT is a 5-Star Certified Tally Partner in Mumbai.