--- title: "HSN Code for Paintings/drawings > 100 years old | HSN 97012100 GST Rate" description: "Find HSN and GST Rates for 97012100 related to Paintings/drawings > 100 years old with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-97012100/" --- # HSN Code 97012100: Paintings/drawings > 100 years old - [Section 21: Guide to HSN Section 21](https://busy.in/hsn/section-21/) - [Chapter 97: Works of Art, Antiques, Etc](https://busy.in/hsn/chapter-97/) - [Sub-chapter 9701: Paintings, Drawings, Pastels, Collages](https://busy.in/hsn/sub-chapter-9701/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of an age exceeding 100 years: Paintings, drawings and pastels | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 97012100 ? It includes Of An Age Exceeding 100 Years| Of Metal ### Can we claim ITC on inputs used to trade Paintings/drawings > 100 years old? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Paintings/drawings > 100 years old? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Paintings/drawings > 100 years old? Under HSN 97012100, Paintings/drawings > 100 years old attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Paintings/drawings > 100 years old is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Paintings/drawings > 100 years old; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Paintings/drawings > 100 years old? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ## India's trade performance: HSN Code 97012100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹35 Cr (+42.21% YoY) — 0.0010% of India's total exports - Imports: ₹37 Cr (+259.36% YoY) — 0.0006% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8109 of 12657 HSN codes - Share of Sub-Chapter 9701: 3.34% of its exports; import side 2.95% - Rank within Sub-Chapter 9701: #4 of 13 by export value; import-side #3 ### Key metrics - National export rank: #4101 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +42.21% in FY 2024-25 - Contribution to Sub-Ch. 9701: 3.34% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 97012100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9701 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9701 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 122.22 | 0.0034% | — | 14.15% | 19.18 | 0.0003% | — | 2.01% | +103.04 | #2282 | | FY 2023-24 | 24.76 | 0.0007% | −79.74% | 0.97% | 10.26 | 0.0002% | −46.51% | 0.35% | +14.50 | #4467 | | FY 2024-25 | 35.21 | 0.0010% | +42.21% | 3.34% | 36.87 | 0.0006% | +259.36% | 2.95% | −1.66 | #4101 | ## Key trade insights: HSN Code 97012100 export-import analysis ### Export snapshot for HSN Code 97012100 India exported ₹35.21 Crore worth of Paintings/drawings > 100 years old in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 97012100 ranked #4101 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 97012100 ranks #4101 out of 12657 HSN codes by total export value. Within Sub-Chapter 9701, it ranks #4 of 13. By trade surplus, it ranks #8109 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 97012100 exports The strongest single-year export movement for HSN Code 97012100 was recorded in FY 2024-25, when exports surged by 42.21% over the prior year. ### India records a trade deficit of ₹1.66 Crore in HSN Code 97012100 goods In FY 2024-25, India's imports of ₹36.87 Cr exceeded exports of ₹35.21 Cr, resulting in a trade deficit of ₹1.66 Crore — ranking #8109 of 12657 by surplus magnitude. ### HSN Code 97012100 contributes 3.34% of Sub-Chapter 9701 exports — ranked #4 Among the 13 HSN codes under Sub-Chapter 9701, HSN Code 97012100 ranks #4 by export value — accounting for 3.34% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.95% share (rank #3). ## Related HSN Codes in Sub-Chapter 9701 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 97019100: Other \| Paintings, Drawings And Pastels](https://busy.in/hsn/hsn-97019100/) | ₹555 Cr | | #2 | [HSN Code 97019900: Hand-Executed Artworks, Collages & Mosaics \| Other](https://busy.in/hsn/hsn-97019900/) | ₹412 Cr | | #3 | [HSN Code 97012900: Antique Items (Other)](https://busy.in/hsn/hsn-97012900/) | ₹50 Cr | | #4 | HSN Code 97012100: Paintings/drawings > 100 years old (this hsn code) | ₹35 Cr | | #5 | [HSN Code 97019200: Other \| Mosaics](https://busy.in/hsn/hsn-97019200/) | ₹2 Cr | | — | [HSN Code 97011010: Kalamkari paintings (on textiles)](https://busy.in/hsn/hsn-97011010/) | Nil | | — | [HSN Code 97011020: Rajasthani paintings (on textiles)](https://busy.in/hsn/hsn-97011020/) | Nil | | — | [HSN Code 97011030: Rajasthani textile paintings](https://busy.in/hsn/hsn-97011030/) | Nil | | — | [HSN Code 97011090: Domestic articles of wood (hand decorated )](https://busy.in/hsn/hsn-97011090/) | Nil | | — | [HSN Code 97012200: Antique Mosaics](https://busy.in/hsn/hsn-97012200/) | Nil |