Works of art, collector’s pieces and antiques

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper),a nd the like, used or unused, other than those of heading 4907 2.5% 2.5% 5% Nil
9705 Numismatic coins 2.5% 2.5% 5% Nil
9701 Original sculptures and statuary, in metal, stone or any other material 6% 6% 12% Nil
9701 Other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques, Paintings, drawings and pastels, executed entirely by hand 6% 6% 12% Nil
9702 Original engravings, prints and lithographs 6% 6% 12% Nil
9703 Original sculptures and statuary, in any material 6% 6% 12% Nil
9705 Collections and collector’s pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] 6% 6% 12% Nil
9706 Antiques if an age exceeding one hundred years 6% 6% 12% Nil