SAC Codes & GST Rates for Services - Chapter 99


HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
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 AND SIMILAR DECORATIVE PLAQUES 12% 01/07/2017
970110 PAINTINGS, DRAWINGS AND PASTELS : 12% 01/07/2017
97011010 MADHUBANI PAINTINGS (ON TEXTILES) 12% 01/07/2017
97011020 KALAMKARI PAINTINGS (ON TEXTILES) 12% 01/07/2017
97011030 RAJASTHANI PAINTINGS (ON TEXTILES) 12% 01/07/2017
97011090 OTHER 12% 01/07/2017
970190 OTHER 12% 01/07/2017
97019091 DOMESTIC ARTICLES OF WOOD (HAND DECORATED ) 12% 01/07/2017
97019092 RESTAURANT DECORATION OF PLASTICS 12% 01/07/2017
97019099 OTHER 12% 01/07/2017
9702 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS 12% 01/07/2017
97020000 ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS 12% 01/07/2017
9703 ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL 12% 01/07/2017
970300 ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL 12% 01/07/2017
97030010 ORIGINAL SCULPTURES AND STATUARY, IN METAL 12% 01/07/2017
97030020 ORIGINAL SCULPTURES AND STATUARY, IN STONE 12% 01/07/2017
97030090 ORIGINAL SCULPTURES AND STATUARY, IN OTHER MATERIALS 12% 01/07/2017
9704 POSTAGE OR REVENUE STAMPS, STAMP-POST MARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED OR UNUSED , OTHER THAN THOSE OF HEADING 4907 5% 01/07/2017
970400 POSTAGE OR REVENUE STAMPS, STAMP-POST MARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED OR UNUSED, OTHER THAN THOSE OF HEADING 4907 5% 01/07/2017
97040010 USED POSTAL STAMP 5% 01/07/2017
97040020 USED OR UNUSED FIRST-DAY COVERS FOR PHILATELISTS 5% 01/07/2017
97040090 OTHER 5% 01/07/2017
9705 Numismatic coins 5% 01/07/2017
9705 COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST 12% 01/07/2017
970500 COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST 12% 01/07/2017
97050010 STUFFED ANIMALS AND BIRDS (TAXIDERMY) 12% 01/07/2017
97050090 OTHER 12% 01/07/2017
9706 ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS 12% 01/07/2017
97060000 ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS 12% 01/07/2017

Disclaimer:Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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