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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 |
Jun
20 Jun
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
25 Jun
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 Jun
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Jun
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).