97 HSN Code: Works of Art, Antiques, Etc
HSN Chapter 97 represents Works of Art, Antiques, Etc under GST classification. This code helps businesses identify Works of Art, Antiques, Etc correctly for billing, taxation, and trade purposes. With HSN Chapter 97, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Works of Art, Antiques, Etc.
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Sub Chapters under HSN Chapter 97
Following Sub Chapters fall under HSN Chapter 97:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 18% | 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% | 12% | Original engravings, prints and lithographs | |
| 5% | 18% | Original sculptures and statuary, in any material | |
| 12% | 12% | 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% | 12% | Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest | |
| 5% | 12% | Antiques of an age exceeding one hundred years |
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
Original sculptures and statuary, in any material
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
Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest
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Case Laws Related to Chapter 97
| Order Number | Description |
|---|---|
| Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra) | |
| Shopinshop Franchise Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| Saffron Art Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| M/S. Raj Quarry Works (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S Safset Agencies Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra) |
Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Shopinshop Franchise Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Saffron Art Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
M/S. Raj Quarry Works (AAR (Authority For Advance Ruling), Gujarat)
M/S Safset Agencies Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.