Chapter 97



GST Rate & HSN Code for Paintings, Decoratives & Sculptures

Sub-chapter Sub-chapter Name HSN Code HSN Name 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 AND SIMILAR DECORATIVE PLAQUES 97011010 Madhubani paintings (on textiles) 12
97011020 Kalamkari paintings (on textiles) 12
97011030 Rajasthani paintings (on textiles) 12
97011090 Other 12
97019091 Domestic articles of wood (hand decorated ) 12
97019092 Restaurant decoration of plastics 12
97019099 Other 12
9702 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS 97020000 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS 12
9703 ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL 97030010 Original sculptures and statuary, in metal 12
97030020 Original sculptures and statuary, in stone 12
97030090 Original sculptures and statuary, in other materials 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 97040010 Used postal stamp 5
97040020 Used or unused first-day covers for philatelists 5
97040090 Other 5
9705 COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST 97050010 Stuffed animals and birds (taxidermy) 12
97050090 Other 12
9706 ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS9801 97060000 ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEAR 12

 

Disclaimer : All rates & codes are best to our latest information. However there may be variations due to Government's latest updates. We are not responsible for any wrong information.