HSN code number for art work, antiques etc



Works of art, collectors' pieces and antiques


The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.




1. This Chapter does not cover:

(a) unused postage or revenue stamps, postal stationery (stamped paper) or the like of HSN heading 4907 00 00;

(b) theatrical scenery, studio back-cloths and the like, of painted canvas (HSN heading 5907 00 00) except if they may be classified in HSN heading 9706 00 00; or

(c) pearls, natural or cultured, or precious or semi-precious stones (HSN headings 7101 00 00 to HSN 7103 00 00).

2. For the purposes of heading 9702 00 00, the expression “original engravings, prints and lithographs" means impressions produced directly, in black and white, or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.

3.HSN Heading 9703 00 00 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

4. (A) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of this Schedule.

(B) HSN Heading 9706 00 00 does not apply to articles of the preceding headings of this Chapter.

5. Frames around paintings, drawings, pastels, collages or similarly decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of kind or of a value normal to the articles referred to in this Note are to be classified separately.

HSN Code Description of goods


HSN code 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 and similar decorative plaques

9701 10    -  Paintings, drawings and pastels :                           
9701 10 10    ---    Madhubani paintings (on textiles)           
9701 10 20    ---    Kalamkari paintings (on textiles)           
9701 10 30    ---    Rajasthani paintings (on textiles)           
9701 10 90    ---    Other           
9701 90    -    Other :           
9701 90 91    ----    Domestic articles of wood (hand decorated )           
9701 90 92    ----    Restaurant decoration of plastics           
9701 90 99    ----    Other   



HSN code 9702 00 00 Original engravings, prints and lithographs


HSN code 9703    Original sculptures and statuary, in any material

9703 00    -    Original sculptures and statuary, in           
        any material:

HSN code 9703 00 10 Original sculptures and statuary, in metal

HSN code 9703 00 20 Original sculptures and statuary, in stone

HSN code 9703 00 90 Original sculptures and statuary, in other materials



HSN code 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

9704 00    -    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 :           
9704 00 10    ---    Used postal stamp           
9704 00 20    ---    Used or unused first-day covers for philatelists           
9704 00 90    ---    Other



HSN code 9705     Collections and collectors' pieces of zoological, botanical,

mineralogical, anatomical, historical, archaeological,

palaeontological, ethnographic or numismatic interest

9705 00    -    Collections and collectors' pieces of zoological,           
        botanical, mineralogical, anatomical, historical,           
        archaeological, palaeontological, ethnographic or           
        numismatic interest:           
9705 00 10    ---    Stuffed animals and birds (taxidermy)           
9705 00 90    ---    Other



HSN code 9706 00 00 Antiques of an age exceeding one hundred years.



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Karthick Babu: Sir/Madam, I wanna know whether handicrafts of Tanjore art plates & other similar items are taxable under GST? Earlier is was tax free. Now whether it stands the same or does it attract any chargeability? And the Turnover exceeds ?20 Lakhs. Will it fall under exempted Category or not. seeking your reply. Thank you.

sahebagoud c: what are the inclusions specified in section 15(2)which could be added to transaction value?

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