What products are classified under HSN 97012900 ?
It includes Of An Age Exceeding 100 Years| Other
HSN Code 97012900 represents Antique Items (Other) under GST classification. This code helps businesses identify Antique Items (Other) correctly for billing, taxation, and trade. With HSN Code 97012900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Antique Items (Other).
HSN Code 97012900 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 97 | Works of art, collectors' pieces and antiques | 9701 | 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 | Of an age exceeding 100 years: Other | 6% | 6% | 12% | 0% |
Description of goods
Of an age exceeding 100 years: Other
Chapter
97 – Works of art, collectors' pieces and antiques
Sub Chapter
9701 – 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
Antique Items (Other) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Madhubani paintings (on textiles) | |
| Kalamkari paintings (on textiles) | |
| Rajasthani paintings (on textiles) | |
| Other | |
| Of an age exceeding 100 years: Paintings, drawings and pastels | |
| Of an age exceeding 100 years: Mosaics | |
| Domestic articles of wood (hand decorated ) | |
| Restaurant decoration of plastics | |
| Other | |
| Other : Paintings, drawings and pastels | |
| Other : Mosaics | |
| Other : Other |
Madhubani paintings (on textiles)
Kalamkari paintings (on textiles)
Rajasthani paintings (on textiles)
Other
Of an age exceeding 100 years: Paintings, drawings and pastels
Of an age exceeding 100 years: Mosaics
Domestic articles of wood (hand decorated )
Restaurant decoration of plastics
Other
Other : Paintings, drawings and pastels
Other : Mosaics
Other : Other
It includes Of An Age Exceeding 100 Years| Other
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Under HSN 97012900, Antique Items (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Antique Items (Other); Nil for exempt items if applicable).
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.