Section XXI: Works of Art, Collectors' Pieces and Antiques
| HSN Code | Description | GST Rate |
|---|---|---|
| 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 | 12.00% |
| 9702 | ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS | 12.00% |
| 9703 | ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL | 12.00% |
| 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 | 5.00% |
| 9705 | COLLECTIONS AND COLLECTORS' PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST | 12.00% |
| 9706 | ANTIQUES OF AN AGE EXCEEDING 100 YEARS | 12.00% |