GST Rates and HSN Codes of Decorative, Sculptures & Paintings

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 CodeDescriptionRate (%)Effective From
9701Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)1227/07/2018
9701Paintings, 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 plaques1228/06/2017
9701Original sculptures and statuary, in metal, stone or any other material1227/07/2018
9702 Original engravings, prints and lithographs1228/06/2017
9703Original sculptures and statuary, in any material1228/06/2017
9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907528/06/2017
9705Numismatic coins528/06/2017
9705Collections and collectors' pieces of zoological, botanical, mineralog-ical, anatomical, historical, archaeological, paleontological, ethno-graphic or numismatic interest [other than numismatic coins]1228/06/2017
9706Original engravings, prints and lithographs1228/06/2017

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%)

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