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September 18, 2025

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Basics of GST

GST on Antiques: HSN Code 9706 and Tax Rates Explained

GST acts as a structured system that simplifies indirect taxation for multiple goods and services throughout India. The GST application process for antiques presents specific complexities to determine. Any person involved with antique items must understand how GST tax regulations affect these historical objects.

This blog provides extensive details about HSN Code 9706, together with GST tax rates and compliance requirements for antiques during the GST era.

What Are Antiques?

The definition of an antique relates to valuable vintage pieces consisting of domestic items or artistic creations, alongside intricate handiwork examples and historical items.

“Any product that reaches 100 years of age becomes valuable because it has traditional, artistic, or cultural heritage or aesthetic appeal.”

Common examples of antiques include:

Old paintings and sculptures

Vintage furniture and clocks

Ancient coins and manuscripts

Ceramics, carvings, and old textile materials

Detailed HSN Code Classification Table – Chapter 97

HSN Code	Description	GST Rate	Key Notes
9701	Paintings, drawings, and pastels, executed entirely by hand	12%	Includes artworks done manually (excluding hand-painted manufactured articles)
9702	Original engravings, prints, and lithographs	12%	Artistic prints and engraved illustrations
9703	Original sculptures and statuary, in any material	12%	Includes all hand-made sculptures regardless of material
9704	Postage or revenue stamps, stamp-postmarks, first-day covers, etc.	12%	Must be unused or used and have a philatelic (collector's) value
9705	Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, and archaeological interest	12%	Includes taxidermy items, fossils, ancient tools, etc.
9706	Antiques of an age exceeding one hundred years	12%	Strictly for items older than 100 years with proven historical or artistic value

Explanation of Key Codes:

9701 – Original Paintings and Drawings

Hand-created artworks (on canvas, paper, etc.)

Excludes manufactured or digitally printed art

9702 – Engravings and Lithographs

Limited-edition prints made using traditional methods like woodcuts or etching

9703 – Sculptures and Statuary

Applicable to statues made of marble, wood, bronze, etc.

Must be artist originals or limited editions

9704 – Philatelic Items

Only valuable as collectibles

Normal postage stamps are not covered

9705 – Collectors’ Pieces

Covers natural history items and curated collections (like coins, fossils, manuscripts)

9706 – Antiques

The item must be over 100 years old

Common examples: Antique furniture, clocks, vases, old jewellery, ancient instruments

Authentication or certification is often required

GST Rates on Antiques (HSN 9706)

Antiques classified under HSN 9706 come under the following GST rate system per the GST Council’s Notifications and Rate Schedules:

Example:

A dealer sells an antique statue (over 100 years old) for ₹5,00,000:

CGST @ 6% = ₹30,000

SGST @ 6% = ₹30,000
Total GST = ₹60,000

Or, if it's an interstate sale:

IGST @ 12% = ₹60,000

Also get to know about Paintings and drawings HSN Code & GST Rate - 9701

When Is GST Applicable on Antiques?

Not all antique sales are taxable. GST applicability depends on the nature of the transaction and the status of the seller:

GST is applicable when:

Antiques are sold by a registered dealer.

The value exceeds the exemption threshold limit (currently ₹20 lakh in most states; ₹10 lakh in special category states).

Online sales or auctions are conducted through registered platforms.

GST is NOT applicable when:

An individual sells a personal antique item occasionally (not in the course of business).

The seller is an unregistered person, and the sale is not through a registered e-commerce operator.

The transaction is gifted, inherited, or donated (non-commercial transfers).

GST Implications for Different Stakeholders

1. Antique Dealers

Dealers engaged in the regular sale of antiques must:

Register under GST if turnover exceeds the threshold.

Collect 12% GST on every taxable sale.

File periodic GST returns (GSTR-1, GSTR-3B, etc.).

They can also claim Input Tax Credit (ITC) on GST paid for:

Auction house commissions

Restoration/repair services

Transportation and insurance

2. Collectors or Individuals

Private collectors who occasionally sell antiques may not fall under GST unless:

Their sales are frequent and business-like

The total turnover crosses the exemption threshold

Even if not liable to pay GST, it is prudent to document:

Age and authenticity proofs

Bill of sale and buyer details

3. E-Commerce Platforms and Auction Houses

Online marketplaces and art auction platforms are required to:

Collect tax at source (TCS) under GST

Ensure that registered sellers charge the correct GST rate

File GSTR-8 (for TCS) and maintain proper audit trails

GST Registration Requirements

If you’re in the business of selling antiques (as a gallery, dealer, or professional seller), GST registration is mandatory once you exceed the following annual turnover limits:

Region	Threshold Limit for GST Registration
Normal Category States	₹20 lakh
Special Category States	₹10 lakh

Registration must be done via the official GST portal https://www.gst.gov.in.

Documentation and Proof of Antiquity

Since antiques are taxed based on their age and status, documentation is crucial for both GST and legal compliance:

Important documents include:

Certificate of Authenticity or provenance (age proof)

Invoice with HSN code 9706

Photographs and appraisal reports

Sale agreement or bill of sale

If you import or export antiques, additional documentation and clearances from the Archaeological Survey of India (ASI) and the Ministry of Culture may be required.

How to Raise a GST Invoice for Antiques

An antique seller must issue a tax invoice that contains:

GSTIN of the seller and the buyer

HSN code: 9706

Description of item

Date of invoice

Taxable value

CGST/SGST or IGST rates and amount

Example:

Description	HSN Code	Value (₹)	CGST 6%	SGST 6%	Total (₹)
Antique Vase	9706	1,00,000	6,000	6,000	1,12,000

Input Tax Credit (ITC) on Antiques

Registered antique dealers can claim ITC on GST paid on:

Purchase of antiques (if bought from another registered person)

Expenses like rent, restoration, logistics, auction services, etc.

However:

No ITC is allowed if antiques are bought from an unregistered dealer.

ITC cannot be claimed on blocked credits such as personal expenses.

Legal and Compliance Considerations

Dealing in antiques comes with regulatory responsibilities beyond GST:

Compliance Checklist:

Ensure proper classification under HSN 9706

Maintain proof of age and authenticity

File GST returns timely

Adhere to prohibited export guidelines

Follow e-way bill norms for interstate transfers (value > ₹50,000)

Impact of GST on the Antique Market

Since the introduction of GST:

Tax ambiguity has reduced, benefiting registered dealers

Buyers now face standardized pricing

Input credits help genuine businesses lower their cost

Unregistered sellers have become less competitive

Online antique sales have become more compliant through platforms

However, challenges remain in:

Verifying the authenticity and age of items

Complying with cultural export restrictions

Navigating complex documentation

Conclusion

Through the HSN Code 9706 GST system, India attempts to establish formal processes for the art and heritage market, which comprises the niche sector of antiques. The antique market enables transparent operations when sellers and collectors follow a 12% GST rate and maintain structured invoicing and compliance practices.

People who deal with antiques, as well as antique collectors, need to grasp GST rules to have straightforward deals and fewer tax-related hurdles during inspections.

Also, read about GST Rates and HSN Code for Wooden Frames to gain more knowledge!

FAQs

1. Is GST applicable on inherited antiques?

No, if antiques are inherited and not sold, GST is not applicable. GST is only levied on the supply (sale) of goods.

2. Can a private individual sell an antique without charging GST?

Yes, if the person is not registered under GST and the sale is occasional. However, documentation should be maintained.

3. What is the GST rate on imported antiques?

12% IGST is applicable on imports under HSN code 9706.

4. Can I claim ITC on antique purchases?

Yes, if you are a registered dealer and purchase from a registered seller, ITC is allowed.

5. Are all old items antiques under GST?

No, only items that are over 100 years old and hold historical or cultural significance qualify as antiques under HSN 9706.

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