HSN 9703: Original sculptures and statuary – GST Rate

HSN 9703 covers original sculptures and statuary, in any material. GST on HSN 9703 is 5% (rates effective 22 September 2025). This heading has 9 tariff items, for example 9703 00 10, 9703 00 20 and 9703 00 90.

Chapter 97: Works of art, collectors' pieces and antiques

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 9703

5%CGST 2.5% + SGST 2.5% / IGST 5%

Original sculptures and statuary, in any material

Reference: Schedule I, S. No. 510 (Spec: 9703)

Sub-Headings & Tariff Items Under 9703

Showing 12 sub-classification codes with complete hierarchy descriptions.

9703006-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > Original Sculptures And Statuary, In Any Material > Original sculptures and statuary, in any material

970300108-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > Original Sculptures And Statuary, In Any Material > Original sculptures and statuary, in any material > Original sculptures and statuary, in metal

970300208-Digit Tariff Item

970300908-Digit Tariff Item

9703106-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > Original Sculptures And Statuary, In Any Material > Of An Age Exceeding 100 Years :

970310108-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > Original Sculptures And Statuary, In Any Material > Of An Age Exceeding 100 Years : > Of Metal

970310208-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > Original Sculptures And Statuary, In Any Material > Of An Age Exceeding 100 Years : > Of Stone

970310908-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > Original Sculptures And Statuary, In Any Material > Of An Age Exceeding 100 Years : > Other

9703906-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > Original Sculptures And Statuary, In Any Material > Other:

970390108-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > Original Sculptures And Statuary, In Any Material > Other: > Of Metal

970390208-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > Original Sculptures And Statuary, In Any Material > Other: > Of Stone

970390908-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > Original Sculptures And Statuary, In Any Material > Other: > Other

Other Headings in Chapter 97

HSN 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

HSN 9702

Original Engravings, Prints And Lithographs

HSN 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

HSN 9705

Collections And Collectors' Pieces Of Archaeological, Ethnographic, Historical, Zoological, Botanical, Mineralogical, Anatomical, Paleontological Or Numismatic Interest

HSN 9706

Antiques Of An Age Exceeding 100 Years

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