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Chapter 97 — Works of Art, Collectors' Pieces and Antiques

6 HSN codes with GST rates in this chapter.

HSN CodeDescriptionIGST
9701Paintings, 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 plaques5%
9702Original engravings, prints and lithographs5%
9703Original sculptures and statuary, in any material5%
9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49075%
9705Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest including numismatic coins5%
9706Antiques of an age exceeding one hundred years5%
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