HSN Chapter 97: Works of art, collectors' pieces and antiques (2026)
Every HSN code under Chapter 97 from the GST portal HSN master (updated 2026-06-10): 6 four-digit headings with their 6 and 8-digit codes for GST invoices, e-way bills and customs documents.
Not the right chapter? Use the HSN code finder to search all 98 chapters by product description. For the applicable GST rate, see the GST rates list 2026 or the official CBIC rate finder. Classification is indicative; confirm codes and rates with CBIC or a tax professional before filings.
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 plaques
HSN code
Description
970110
Paintings, drawings and pastels
97011010
Madhubani paintings (on textiles)
97011020
Kalamkari paintings (on textiles)
97011030
Rajasthani paintings (on textiles)
97011090
Other
970121
Paintings, drawings and pastels
97012100
Paintings, drawings and pastels
970122
Mosaics
97012200
Mosaics
970129
Other
97012900
Other
970190
Other
97019091
Domestic articles of wood (hand decorated )
97019092
Restaurant decoration of plastics
97019099
Other
970191
Paintings, drawings and pastels
97019100
Paintings, drawings and pastels
970192
Mosaics
97019200
Mosaics
970199
Other
97019900
Other
9702Original engravings, prints and lithographs
HSN code
Description
97020000
Original engravings, prints and lithographs
970210
Of an age exceeding 100 years
97021000
Of an age exceeding 100 years
970290
Other
97029000
Other
9703Original sculptures and statuary, in any material
HSN code
Description
970300
Original sculptures and statuary, in any material
97030010
Original sculptures and statuary, in metal
97030020
Original sculptures and statuary, in stone
97030090
Original sculptures and statuary, in other materials
970310
Of an age exceeding 100 years
97031010
Of metal
97031020
Of stone
97031090
Other
970390
Other
97039010
Of metal
97039020
Of stone
97039090
Other
9704Postage 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
HSN code
Description
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
97040010
Used postal stamp
97040020
Used or unused first-day covers for philatelists
97040090
Other
9705Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest
HSN code
Description
970500
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest
97050010
Stuffed animals and birds (taxidermy)
97050090
Other
970510
Collections and collectors pieces of archaeological, ethnographic or historical interest
97051000
Collections and collectors pieces of archaeological, ethnographic or historical interest