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    Sub Chapters under HSN Chapter 97

    The following Sub Chapters fall under HSN Chapter 97:

    Sub Chapter
    Description
    Sub Chapter
    9701
    Description
    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
    Sub Chapter
    9702
    Description
    Original engravings, prints and lithographs
    Sub Chapter
    9703
    Description
    Original sculptures and statuary, in any material
    Sub Chapter
    9704
    Description
    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
    Sub Chapter
    9705
    Description
    Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest
    Sub Chapter
    9706
    Description
    Antiques of an age exceeding one hundred years

    Case Laws Related to Chapter 97

    Order Number
    Description
    Description
    SAFFRON ART PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Description
    ASTAGURU AUCTION HOUSE PRIVATE LIMITED (Authority for Advance Ruling, Maharashtra)
    Order Number
    RAJ/AAR/2021-22/03
    Description
    USG BORAL BUILDING PRODUCTS (INDIA) PRIVATE LIMITED (Authority for Advance Ruling, Rajasthan)
    Order Number
    GUJ/GAAR/R/2020/09
    Description
    M/S. RAJ QUARRY WORKS (Authority for Advance Ruling, Gujrat)
    Description
    M/S SAFSET AGENCIES PVT. LTD. (Appellate Authority for Advance Ruling, Maharashtra)
    Description
    SAFSET AGENCIES PVT. LTD (Authority for Advance Ruling, Maharashtra)

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