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

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

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