Chapter 97
Headings in HSN Chapter 97
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 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… | 5% | 10% | 6 |
| 9702 | Original engravings, prints and lithographs | 5% | 10% | 2 |
| 9703 | Original sculpture and statuary, in any material | 5% | 10% | 6 |
| 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 | 5% | Free | 3 |
| 9705 | Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, minera- logical, anatomical, paleontological or numismatic interest | 5% | 10% | 6 |
| 9706 | Antiques of an age exceeding 100 years | 5% | 10% | 2 |
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.