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HSN Codes and GST Rates of Chapter 97
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
(HSN Codes as per First Schedule To Customs Tariff Act, 1975)
| HSN Code | HSN Description | GST Rate | |
|---|---|---|---|
Chapter 97 |
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES | ||
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, mosaics and similar decorative plaques | ||
| - | Of an age exceeding 100 years: | ||
97012100 |
-- | Paintings, drawings and pastels | |
97012200 |
-- | Mosaics | |
97012900 |
-- | Other | |
| - | Other : | ||
97019100 |
-- | Paintings, drawings and pastels | |
97019200 |
-- | Mosaics | |
97019900 |
-- | Other | |
9702 |
Original engravings, prints and lithographs | ||
97021000 |
- | Of an age exceeding 100 years | |
97029000 |
- | Other | |
9703 |
Original sculpture and statuary, in any material | ||
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 | |
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 | ||
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 | |
9705 |
Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest | ||
97051000 |
- | Collections and collectors' pieces of archaeological, ethnographic or historical interest | |
| - | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : | ||
97052100 |
-- | Human specimens and parts thereof | |
97052200 |
-- | Extinct or endangered species and parts thereof | |
97052900 |
-- | Other | |
| - | Collections and collectors' pieces of numismatic interest: | ||
97053100 |
-- | Of an age exceeding 100 years | |
97053900 |
-- | Other | |
9706 |
Antiques of an age exceeding 100 years | ||
97061000 |
- | Of an age exceeding 250 years | |
97069000 |
- | Other |
Apr
24 Apr
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
25 Apr
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
28 Apr
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Apr
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)