HSN Code 97 – Works Of Art, Collectors' Pieces And Antiques

HSN Code

Chapter

Digits

2-digit

Section

XXI

What is HSN Code 97?

HSN code 97 is the Harmonized System of Nomenclature classification for Works Of Art, Collectors' Pieces And Antiques under India's Goods and Services Tax (GST). It is a 2-digit code sitting at the chapter (2-digit) level of the HSN hierarchy.

This code belongs to Chapter 97 — Works Of Art, Collectors' Pieces And Antiques, which is part of Section XXI: Works of Art & Antiques. Every GST-registered business supplying works of art, collectors' pieces and antiques must quote HSN 97 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 97

Level	Code	Description
Chapter	97	works of art, collectors' pieces and antiques

GST rate for HSN 97

Goods under HSN 97 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Nil / Exempt

Fresh produce, milk, cereals, books

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Works Of Art, Collectors' Pieces And Antiques →

Sub-codes under this classification

HSN Code	Description
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
9702	original engravings, prints and lithographs
9703	original sculptures and statuary, in any material
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
9705	collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest
9706	antiques of an age exceeding 100 years

HSN Code 97 — FAQs

What is HSN code 97?

HSN code 97 classifies "Works Of Art, Collectors' Pieces And Antiques" under India's GST regime. It falls under Chapter 97 (Works Of Art, Collectors' Pieces And Antiques) of the Harmonized System of Nomenclature.

How many digits is HSN code 97?

97 is a 2-digit HSN code — a chapter (2-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 97?

Goods under HSN 97 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Works Of Art, Collectors' Pieces And Antiques.

Which chapter does HSN code 97 belong to?

HSN 97 belongs to Chapter 97 — Works Of Art, Collectors' Pieces And Antiques, part of Section XXI: Works of Art & Antiques.

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