Section XXI
Works of Art, Collectors Pieces and Antiques; Special Provisions
Chapters 97 to 98 of the Customs Tariff First Schedule
Chapters in Section XXI 2 chapters
| Chapter | Title | Headings | Items |
|---|---|---|---|
| Chapter 97 | Works of art, collectors' pieces and antiques | 6 | 25 |
| Chapter 98 | Project imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores; actionable claims | 4 | 21 |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- Customs Tariff Act, 1975 - First Schedule (import tariff)
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About: https://comercinate.com/hsn-code/section-21/
Sourced from the Customs Tariff of India (First Schedule), ITC-HS import policy and GST rate
notifications. Rates are indicative - verify against the latest notification before filing.
Data updated: 14 Aug 2026