What products are classified under HSN 97012200 ?
It includes Of An Age Exceeding 100 Years| Of Stone
HSN Code 97012200 represents Antique Mosaics under GST classification. This code helps businesses identify Antique Mosaics correctly for billing, taxation, and trade. With HSN Code 97012200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Antique Mosaics.
HSN Code 97012200 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 97 | Works of art, collectors' pieces and antiques | 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques | Of an age exceeding 100 years: Mosaics | 6% | 6% | 12% | 0% |
Description of goods
Of an age exceeding 100 years: Mosaics
Chapter
97 – Works of art, collectors' pieces and antiques
Sub Chapter
9701 – Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques
Antique Mosaics does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Madhubani paintings (on textiles) | |
| Kalamkari paintings (on textiles) | |
| Rajasthani paintings (on textiles) | |
| Other | |
| Of an age exceeding 100 years: Paintings, drawings and pastels | |
| Of an age exceeding 100 years: Other | |
| Domestic articles of wood (hand decorated ) | |
| Restaurant decoration of plastics | |
| Other | |
| Other : Paintings, drawings and pastels | |
| Other : Mosaics | |
| Other : Other |
Madhubani paintings (on textiles)
Kalamkari paintings (on textiles)
Rajasthani paintings (on textiles)
Other
Of an age exceeding 100 years: Paintings, drawings and pastels
Of an age exceeding 100 years: Other
Domestic articles of wood (hand decorated )
Restaurant decoration of plastics
Other
Other : Paintings, drawings and pastels
Other : Mosaics
Other : Other
It includes Of An Age Exceeding 100 Years| Of Stone
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Antique Mosaics; Nil for exempt items if applicable).
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 97012200, Antique Mosaics attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.