Chapter 97 – GST Rates and HSN Codes of Decorative, Sculptures & Paintings
The GST rates on Decorative, Sculptures & Paintings are from 5 to 12%. Check the following GST Rate Table.
The HSN Codes are listed from 9701 to 9706. Check the following GST Rates & HSN Code chart.
GST Rates and HSN Codes of Decorative, Sculptures & Paintings
|HSN Code||Description||Rate (%)||Effective From|
|9701||Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)||12||27/07/2018|
|9701||Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or handdeco-rated manufactured articles; collages and similar decorative plaques||12||28/06/2017|
|9701||Original sculptures and statuary, in metal, stone or any other material||12||27/07/2018|
|9702||Original engravings, prints and lithographs||12||28/06/2017|
|9703||Original sculptures and statuary, in any material||12||28/06/2017|
|9704||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||5||28/06/2017|
|9705||Collections and collectors' pieces of zoological, botanical, mineralog-ical, anatomical, historical, archaeological, paleontological, ethno-graphic or numismatic interest [other than numismatic coins]||12||28/06/2017|
|9706||Original engravings, prints and lithographs||12||28/06/2017|
Here GST rates on Decorative, Sculptures & Paintings means as follows:
- IGST 5% (SGST 2.5% + CSGT 2.5%)
- IGST 12% (SGST 6% + CGST + 6%)
- IGST 18% (SGST 9% + CGST 9%).
- IGST 28% (SGST 14% + CGST 14%)
- IGST 3% (SGST 1.5% + CGST 1.5%)