HSN Classification
HSN 97 - Works of art, collectors' pieces and antiques
Classification level: Chapter. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.
Code details
- Code Type
- HSN
- Code
- 97
- Official Description
- Works of art, collectors' pieces and antiques
Tax guide notes
- - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
- - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
- - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.
Compliance checklist
- - Keep product/service description on invoice aligned with the selected HSN/SAC code.
- - Review code selection whenever scope of work or product mix changes.
- - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.
Related codes
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
ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS
ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL
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
COLLECTIONS AND COLLECTORS' PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST
ANTIQUES OF AN AGE EXCEEDING 100 YEARS
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