GST Rates Chapter 97
[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]
CHAPTER 97 : WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES | ||
GST RATES | ||
5% : | 1. | See also Sl. No. 4 of 12% |
2. | See also Sl. No. 5 of 12% | |
12% : | All goods. | |
1. | 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. | |
2. | 9702 Original engravings, prints and lithographs. | |
3. | 9703 Original sculptures and statuary, in any material. | |
4. | 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907. | |
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under : | ||
9704 : Postage or revenue stamps, stamp-post marks, first-day covers, etc. : 5%] | ||
5. | 9705 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. | |
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under : | ||
9705 : Numismatic coins : 5%] | ||
6. | 9706 Antiques of an age exceeding one hundred years. |