Chapter 97 (Chapter Notes)
|
Heading No. |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 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 |
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|
- Of an age exceeding 100 years: |
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| 9701 21 00 |
- Paintings, drawings and pastels |
u | 10% | - |
BCD: NIL
for specified countries IGST: 12% |
| 9701 22 00 |
- - - Mosaics |
u | 10% | - |
BCD: NIL
for specified countries IGST: 12% |
| 9701 29 00 |
- Other: |
u | 10% | - |
BCD: NIL
for specified countries IGST: 12% |
|
- Other: |
|||||
| 9701 91 00 |
- - Paintings, drawings and pastels |
u | 10% | - |
BCD: NIL
for specified countries IGST: 12% |
| 9701 92 00 |
- - Mosaics |
u | 10% | - |
BCD: NIL
for specified countries IGST: 12% |
| 9701 99 00 |
- - Other |
u | 10% | - |
BCD: NIL
for specified countries IGST: 12% |
| 9702 |
Original engravings, prints and lithographs |
||||
| 9702 10 00 |
- Of an age exceeding 100 years |
u | 10% | - | IGST: 12% |
| 9702 90 00 |
- Other |
u | 10% | - | IGST: 12% |
| 9703 |
Original sculptures and statuary, in any material |
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| 9703 10 |
- Of an age exceeding 100 years |
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| 9703 10 10 |
- Of metal |
u | 10% | - | IGST: 12% |
| 9703 10 20 |
- Of stone |
u | 10% | - | IGST: 12% |
| 9703 10 90 |
- Other |
u | 10% | - | IGST: 12% |
| 9703 90 |
- Other: |
||||
| 9703 90 10 |
- Of metal |
u | 10% | - | IGST: 12% |
| 9703 90 20 |
- Of stone |
u | 10% | - | IGST: 12% |
| 9703 90 90 |
- Other |
u | 10% | - | IGST: 12% |
| 9704 | Postage or revenue stamps, stamp post marks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than heading 4907 | ||||
| 9704 00 | - Postage or revenue stamps, stamp post marks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than heading 4907 : | ||||
| 9704 00 10 | -- Used postal stamp | Kg. | Free | - |
BCD:
See Notifications for specified
countries IGST: 5% |
| 9704 00 20 | -- Used or unused first-day covers for philatelists | Kg. | Free | - |
BCD:
See Notifications for specified
countries IGST: 5% |
| 9704 00 90 | -- Other | Kg. | Free | - |
BCD:
See Notifications for specified
countries IGST: 5% |
| 9705 |
Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, 1[paleontological or numismatic] old[paleontological, or numismatic] interest |
||||
| 9705 10 00 |
-- Collections and collectors' pieces of archaeological, ethnographic or historical interest |
u | 10% | - | IGST: See Extract |
|
- Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: |
|||||
| 9705 21 00 |
- Human specimens and parts thereof |
u | 10% | - | IGST: See Extract |
| 9705 22 00 |
- Extinct or endangered species and parts thereof |
u | 10% | - | IGST: See Extract |
| 9705 29 00 |
- Other |
u | 10% | - | IGST: See Extract |
|
- Collections and collectors' pieces of numismatic interest: |
|||||
| 9705 31 00 |
- Of an age exceeding 100 years |
u | 10% | - | IGST: See Extract |
| 9705 39 00 |
- Other |
u | 10% | - | IGST: See Extract |
| 9706 |
- Antiques of an age exceeding 100 years |
||||
| 9706 10 00 |
- Antiques of an age exceeding 100 years |
u | 10% | - | IGST: 12% |
| 9706 90 00 |
- Other |
u | 10% | - | IGST: 12% |
Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)