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Chapter - 97 Works of Art Collectors Pieces & Antiques




Hs Code Description

US Hs Code - 9701 : Paintings, drawings & pastels, executed entirely by hand; collages & similar decorative plaques


970110 Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. technical drawings and the like of heading 4906, and hand-painted or hand-decorated manufactured articles)
970190 Collages and similar decorative plaques

US Hs Code - 9702 : Original engravings, prints and lithographs


970200 Original engravings, prints and lithographs

US Hs Code - 9703 : Original sculptures and statuary, in any material


970300 Original sculptures and statuary, in any material

US Hs Code - 9704 : Postage or revenue stamps, stamp- postmarks, first-day covers, postal stationery, & the like, used


970400 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery, stamped paper and the like, used, or if unused, not of current or new issue in the country for which they are destined

US Hs Code - 9705 : Collections & collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or


970500 Collections and collector's pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest

US Hs Code - 9706 : Antiques of an age exceeding one hundred years


970600 Antiques of > 100 years old


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What is New?

Date: 20-08-2025
NOTIFICATION No. 12/2025 – CENTRAL TAX
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July,2025 upto 27.08.2025, for the taxpayers registered in Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar districts of Maharashtra

Date: 18-08-2025
Notification No. 35/2025-Customs
Seeks to prescribe BCD and AIDC on Raw Cotton for a specified period

Date: 14-08-2025
Notification No. 50/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass,Scrap, Areca Nut, Gold and Silver

Date: 31-07-2025
Notification No. 49/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils,Brass Scrap, Areca Nut, Gold and Silver

Date: 19-07-2025
Notification No. 34/2025-Customs
Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to omit serial number 10A.

Date: 18-07-2025
Notification No. 33/2025-Customs
Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to provide exemption on import of Horses for Polo (HS 0101 29 10) under specified condition.

Date: 16-07-2025
Notification No. 47/2025-Customs (N.T.)
Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s. Ammega Belting India Pvt. Ltd. -reg

Date: 15-07-2025
Notification No. 46/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 30-06-2025
Notification No. 44/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 30-06-2025
Notification No. 32/2025-Customs
Seeks to amend Notification No.130/2010- Customs dated 23.12.2010 to extend the exemption benefits to Air Canada.



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