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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