What products are classified under HSN 97019100 ?
It includes Other| Of Metal
HSN Code 97019100 represents Other | Paintings, Drawings And Pastels under GST classification. This code helps businesses identify Other | Paintings, Drawings And Pastels correctly for billing, taxation, and trade. With HSN Code 97019100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other | Paintings, Drawings And Pastels.
HSN Code 97019100 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 | Other : Paintings, drawings and pastels | 6% | 6% | 12% | 0% |
Description of goods
Other : Paintings, drawings and pastels
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
Other | Paintings, Drawings And Pastels 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: Mosaics | |
| Of an age exceeding 100 years: Other | |
| Domestic articles of wood (hand decorated ) | |
| Restaurant decoration of plastics | |
| Other | |
| 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: Mosaics
Of an age exceeding 100 years: Other
Domestic articles of wood (hand decorated )
Restaurant decoration of plastics
Other
Other : Mosaics
Other : Other
It includes Other| Of Metal
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Paintings, Drawings And Pastels; Nil for exempt items if applicable).
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 97019100, Other / Paintings, Drawings And Pastels 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.