HSN Code and GST Tax rate for Works of art, collectors’ pieces and antiques under section-21 chapter-97
If the trader’s trades for Works of art, collectors’ pieces and antiques then they will have to use the HSN CODE for the Works of art, collectors’ pieces and antiques and all in the invoice or in the GST Return for identifications of the Works of art, collectors’ pieces and antiques.
According to the chapter-97( HSN code for Works of art, collectors’ pieces and antiques of section-21
Notes
This Chapter does not cover :
(a) unused postage or revenue stamps, postal stationery (stamped paper) or the like of heading 4907;
(b) theatrical scenery, studio back-cloths and the like, of the painted canvas (heading 5907) except if they may be classified in heading 9706; or
(c) pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103).
Contents of this post
HSN Code for Works of art, collectors’ pieces and antiques
| GOODS DESCRIPTION | HSN CODE |
|---|---|
| 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 | 9701 |
| Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli, etc) | 9701 |
| Original engravings, prints, and lithographs | 9702 |
| Original sculptures and statuary, in any material | 9703 |
| Original sculptures and statuary, in metal, stone or any other material | 9703 |
| Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 | 9704 |
| Numismatic coins | 9705 |
| Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] | 9705 |
| Antiques of an age exceeding one hundred years | 9706 |
GST Rates for Works of art, collectors’ pieces and antiques
| GOODS DESCRIPTION | HSN CODE | GST TAX RATE |
|---|---|---|
| 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 | 9701 | 12% |
| Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli, etc) | 9701 | 12% |
| Original engravings, prints, and lithographs | 9702 | 12% |
| Original sculptures and statuary, in any material | 9703 | 12% |
| Original sculptures and statuary, in metal, stone or any other material | 9703 | 12% |
| Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 | 9704 | 5% |
| Numismatic coins | 9705 | 5% |
| Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] | 9705 | 12% |
| Antiques of an age exceeding one hundred years | 9706 | 12% |
if you want to know more details about HSN Code for Works of art, collectors’ pieces and antiques then click for the source link- HSN pdf
And if you want to know rate wise list of goods just check out this link- rate wise GST rate pdf
List of Updated GST Rates- GOODS- PDF
Disclaimer
Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.
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