---
title: "HSN Code for Restaurant decoration of plastics | HSN 97019091 GST Rate"
description: "Find HSN and GST Rates for 97019091 related to Restaurant decoration of plastics with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-97019091/"
---

# HSN Code 97019091: Restaurant decoration of plastics

- [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 |
| --- | --- | --- | --- | --- |
| Domestic articles of wood (hand decorated ) | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 97019091 ?

It includes OLED module w/ drivers, TVs

### Do e‑way bill and e‑invoice apply for Restaurant decoration of plastics?

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.

### How much GST applies to Restaurant decoration of plastics?

Under HSN 97019091, Restaurant decoration of plastics attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Restaurant decoration of plastics is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Restaurant decoration of plastics; Nil for exempt items if applicable).

### Any common misclassification issue with Restaurant decoration of plastics?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Restaurant decoration of plastics?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.