Chapter 97GST Classification
Works of Art, Collectors Pieces and Antiques
Covers paintings, sculptures, stamps, and antiques (>100 years).
Based on Customs Tariff ActUpdated: December 2025
Total Codes67
Dominant RateUsually 12%.
Includes: Paintings, Antiques, Stamps...
How to find the correct HSN Code in Chapter 97?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 97
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What does Chapter 97 Cover?
Covers paintings, sculptures, stamps, and antiques (>100 years).
Included
- Paintings (Hand)
- Original Engravings
- Antiques
Excluded
- Mass-produced ArtGo to Ch 49
Common Confusions
- • Art (Ch 97) vs Print (Ch 49): Original is 97. Print is 49.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 97
Is Painting 12%?
Yes, original art is 12%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.