Chapter 97 of the HSN Code

Chapter 97 of the HSN codes pertains to works of art, collectors' pieces, and antiques. HSN Code 9701 covers original paintings, including oil paintings, watercolors, pastels, hand-drawn works, collages, and decorative plaques (excluding technical drawings and hand-painted manufactured articles). HSN Code 9702 refers to original engravings, prints, and lithographs. HSN Code 9703 includes original sculptures and statuary made from any material. HSN Code 9704 deals with postage or revenue stamps, postmarks, first-day covers, postal stationery, and stamped paper, whether used or unused, but not of current or new issue if they hold or will hold a recognised face value. HSN Code 9705 encompasses collections and collectors' items of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic, or numismatic interest. Lastly, HSN Code 9706 pertains to antiques that are at least 100 years old.