HSN Code & GST Rate on Painting, Artworks & Antiques

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Like other sectors, GST has been also implemented in the paintings and artwork industry. Individuals involved in this business are obligated to pay GST on paintings, artworks, and antiques.

The GST council determines the GST rate using the HSN (Harmonised System of Nomenclature) code system in India. The current applicable GST on paintings and other artwork is 5% and 12% respectively. Chapter 97 of the HSN code contains both artwork GST rates and HSN code details.

HSN Code & GST Rate on Paintings, Artworks & Antiques

Here’s a closer look at GST on antiques, artworks, and paintings.

HSN Code	Description	GST
9701	Paintings, Pastels & Drawings, Apart from drawings of heading 4906, Handcrafted, Aside from items that have been painted or embellished by hand, Collages or similar kinds of decorative plaques	12%
970110	Pastels & Drawings, Paintings:
97011010	Textile Madhubani paintings	12%
97011020	Textile Kalamkari paintings	12%
97011030	Textile Rajasthani paintings	12%
97011090	Others	12%
970190	Others:
97019091	Hand-decorated wooden domestic articles	12%
97019092	Plastic decorations of restaurants	12%
97019099	Others	12%
970200000	Lithographs & prints, Original engravings	12%
9703	Original statues and sculptures made of any material, including metal, stone, or another	12%
970300	Original statues and sculptures, made of any material:
97030010	Original artworks and statues, made of metal	12%
97030020	Original artworks and statues, made of stone	12%
97030090	Original artworks and statues, made of other materials	12%
9704	Other than those of heading 4907, revenue stamps or postages, stamp-post markings, first-day envelopes, postal stationery (stamped papers), and similar items whether used or new	5%
970400	Other than those of heading 4907, revenue stamps or postages, stamp-post markings, first-day envelopes, postal stationery (stamped papers), and similar items whether used or new:
97040010	Postal-stamps (used)	5%
97040020	Old or unused first-day coverings for philatelists	5%
97040090	Others	5%
9705	Botanical, zoological, mineralogical, historical, anatomical, archaeological, ethnographic, palaeontological, or monetary collections and collectors' items	12%
970500	Botanical, zoological, mineralogical, historical, anatomical, archaeological, ethnographic, palaeontological, or monetary collections and collectors' items:
97050010	Stuffed birds and animals (taxidermy)	12%
97050090	Others	12%
97060000	Antiques that are ancient than 100 years	12%

Disclaimer: The rates shown above are current as of the GST (Rate) announcement no. 05/2020 dated October 16, 2020. The details about the HSN code were obtained from the master codes released on the GST e-invoice system of NIC (National Informatics Centre). Variations may occur as a result of government upgrades.

In addition to the above-mentioned details, there are some exclusions that are not covered in chapter 97. Below are the details about the same:

Postal stationery (stamped papers), revenue stamps, or similar items with heading 4907 that havent been used as postage
Theatrical backdrops, studio backgrounds, and similar painted canvas items (heading 5907), unless they fall within section 9706
Natural or cultivated pearls, as well as valuable or semi-precious stones (headings 7101 to 7103)

The term "original engravings, prints, and lithographs" under the heading 9702 refers to perceptions made solely, in black and white or colour, from one or more slabs that were entirely completed by hand by the artist, regardless of the material processor he/she used, but excluding any mechanical or photomechanical process.

Even though these products are handcrafted or hand-developed by artists, heading 9703 does not apply to mass-produced replicas or traditional works of craftsmanship that are produced for earning revenue.

Conclusion

GST on painting and other artworks is 5% and 12% respectively. Chapter 97 of the HSN code contains both artwork GST rates and HSN code details of paintings and artifacts. GST has been implemented to increase tax system transparency and make the process of paying taxes simpler for customers. The introduction of the Goods and Services Tax system is a turning point in India's tax history. The tax system has clearly become easier as a result, but moving forward will require further innovation and a collaborative approach.