GST tax rate on - 97 Works of art, collectors’ pieces and antiques

HS	Description	Percentage
9704	Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
9705	Numismatic coins	CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil
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 and similar decorative plaques	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
9702	Original engravings, prints and lithographs	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
9703	Original sculptures and statuary, in any material	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
9705	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
9706	Antiques of an age exceeding one hundred years	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
9701	Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)	CGST - 6% SGST - 6% IGST - 12% CESS - Nil
9703	Original sculptures and statuary, in metal, stone or any other material	CGST - 6% SGST - 6% IGST - 12% CESS - Nil

6 Digit HS Code for chapter 97 - Works of art, collectors’ pieces and antiques

970300 - Original sculptures and statuary, in any material
970200 - Other
970110 - Paintings, drawings and pastels
970190 - Other
970400 - 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
970500 - Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest
970600 - Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest

9703 - ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL
9702 - 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 AND SIMILAR DECORATIVE PLAQUES
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 AND SIMILAR DECORATIVE PLAQUES
9704 - 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
9705 - COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST:
9706 - COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST: