HSN Codes · Chapter 97: Works of Art and Antiques
HSN Code 9703
Original sculptures and statuary, in any material
Typical GST rate
Varies
Depends on sub-classification
Type
Goods
HSN classification
Code level
4-digit
Heading
Reading code 9703
The first two digits (97) place this code in chapter 97 — Works of Art and Antiques. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.
Paintings, sculptures, collectors' pieces, and antiques over 100 years old — art trade codes at 12%.
More specific codes under 9703
- 970300 — Original sculptures and statuary, in any material
- 97030010 — Original sculptures and statuary, in any material — original sculptures and statuary, in metal
- 97030020 — Original sculptures and statuary, in any material — original sculptures and statuary, in stone
- 97030090 — Original sculptures and statuary, in other materials
- 970310 — Original sculptures and statuary, in any material — of an age exceeding 100 years
- 97031010 — Original sculptures and statuary, in any material — of an age exceeding 100 years — of metal
- 97031020 — Original sculptures and statuary, in any material — of an age exceeding 100 years — of stone
- 97031090 — Original sculptures and statuary, in any material — of an age exceeding 100 years — other
- 970390 — Original sculptures and statuary, in any material — other
- 97039010 — Original sculptures and statuary, in any material — other — of metal
Frequently asked questions
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