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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 12 | Original sculptures and statuary, in metal, stone or any other material | 9703 | – |
| 12 | Hand paintings drawings and pastels (incl Mysore painting, Rajasthani painting, Tanjore painting, Palm leaf painting, basoli etc) | 9701 | – |
| 12 | 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 and similar decorative plaques | 9701 | 97011010, 97011020, 97011030, 97011090, 97019091, 97019092, 97019099 |
| 12 | Original engravings, prints and lithographs | 9702 | 97020000 |
| 12 | Original sculptures and statuary, in any material | 9703 | 97030010, 97030020, 97030090 |
| 5 | Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907 | 9704 | 97040010, 97040020, 97040090 |
| 5 | Numismatic coins | 9705 | 97050010, 97050090 |
| 12 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethno-graphic or numismatic interest [other than numismatic coins] | 9705 | 97050010, 97050090 |
| 12 | Antiques of an age exceeding one hundred years | 9706 | 97060000 |