Chapter 97 · Section XXI

HSN Code Chapter 97: Paintings, sculptures and antiques

Works of art, collectors' pieces and antiques

Rate distribution

Code	Description	GST rate
9701	Paintings, drawings and pastels, executed entirely by hand	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	5%
9705	Collections and collectors' pieces of archaeological	5%
9706	Antiques of an age exceeding 100 years	5%

Rates as per Notifications No. 9/2025-Central Tax (Rate) and 13/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.