| HSN | Tariff item |
97
— Works of art, collectors' pieces and antiques | — | — | — | — |
| HSN | Heading |
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 | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Heading |
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; | 12% | 6% | 6% | 6% |
| HSN | Heading |
9701
— Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore | 12% | 6% | 6% | 6% |
| HSN | Heading |
9702
— ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS | 12% | 6% | 6% | 6% |
| HSN | Heading |
9703
— ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Heading |
9703
— Original sculptures and statuary, in any | 12% | 6% | 6% | 6% |
| HSN | Heading |
9703
— Original sculptures and statuary, in metal, stone | 12% | 6% | 6% | 6% |
| HSN | Heading |
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% | 2.5% | 2.5% | 2.5% |
| HSN | Heading |
9705
— COLLECTIONS AND COLLECTORS' PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Heading |
9705
— Numismatic coins | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Heading |
9705
— Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, | 12% | 6% | 6% | 6% |
| HSN | Heading |
9706
— ANTIQUES OF AN AGE EXCEEDING 100 YEARS | 12% | 6% | 6% | 6% |
| HSN | Sub-heading |
970110
— Paintings, drawings and pastels : | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970121
— PAINTINGS, DRAWINGS AND PASTELS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970122
— MOSAICS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970129
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970190
— Other | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970191
— PAINTINGS, DRAWINGS AND PASTELS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970192
— MOSAICS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970199
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970210
— OF AN AGE EXCEEDING 100 YEARS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970290
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970300
— Original sculptures and statuary, in any material | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970310
— OF AN AGE EXCEEDING 100 YEARS : | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970390
— OTHER: | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970400
— 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% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970500
— Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970510
— COLLECTIONS AND COLLECTORS PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC OR HISTORICAL INTEREST | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970521
— HUMAN SPECIMENS AND PARTS THEREOF | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970522
— EXTINCT OR ENDANGERED SPECIES AND PARTS THEREOF | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970529
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970531
— OF AN AGE EXCEEDING 100 YEARS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970539
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970610
— OF AN AGE EXCEEDING 250 YEARS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Sub-heading |
970690
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97011010
— Madhubani paintings (on textiles) | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97011020
— Kalamkari paintings (on textiles) | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97011030
— Rajasthani paintings (on textiles) | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97011090
— Other | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97012100
— Paintings, drawings and pastels | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97012200
— MOSAICS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97012900
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97019091
— Domestic articles of wood (hand decorated ) | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97019092
— Restaurant decoration of plastics | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97019099
— Other | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97019100
— PAINTINGS, DRAWINGS AND PASTELS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97019200
— MOSAICS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97019900
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97020000
— ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97021000
— OF AN AGE EXCEEDING 100 YEARS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97029000
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97030010
— Original sculptures and statuary, in metal | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97030020
— Original sculptures and statuary, in stone | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97030090
— Original sculptures and statuary, in other materials | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97031010
— OF METAL | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97031020
— OF STONE | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97031090
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97039010
— OF METAL | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97039020
— OF STONE | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97039090
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97040010
— Used postal stamp | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97040020
— Used or unused first-day covers for philatelists | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97040090
— Other | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97050010
— Stuffed animals and birds (taxidermy) | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97050090
— Other | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97051000
— COLLECTIONS AND COLLECTORS PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC OR HISTORICAL INTEREST | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97052100
— HUMAN SPECIMENS AND PARTS THEREOF | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97052200
— EXTINCT OR ENDANGERED SPECIES AND PARTS THEREOF | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97052900
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97053100
— OF AN AGE EXCEEDING 100 YEARS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97053900
— OTHER | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97060000
— ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEAR | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97061000
— OF AN AGE EXCEEDING 250 YEARS | 5% | 2.5% | 2.5% | 2.5% |
| HSN | Tariff item |
97069000
— OTHER | 5% | 2.5% | 2.5% | 2.5% |