--- title: "HSN Code for Other | Paintings, Drawings And Pastels | HSN 97019100 GST Rate" description: "Find HSN and GST Rates for 97019100 related to Other | Paintings, Drawings And Pastels with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-97019100/" --- # HSN Code 97019100: Other | Paintings, Drawings And Pastels - [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 | | --- | --- | --- | --- | --- | | Other : Paintings, drawings and pastels | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 97019100 ? It includes Other| Of Metal ### Does packaging or labelling change the GST for Other / Paintings, Drawings And Pastels? 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. ### Any common misclassification issue with Other / Paintings, Drawings And Pastels? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other / Paintings, Drawings And Pastels is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Other / Paintings, Drawings And Pastels? 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 Other / Paintings, Drawings And Pastels? Under HSN 97019100, Other / Paintings, Drawings And Pastels attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 97019100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹555 Cr (−8.22% YoY) — 0.0151% of India's total exports - Imports: ₹478 Cr (+46.08% YoY) — 0.0079% of India's total imports - Trade balance: ₹77 Cr (Surplus); surplus rank #1799 of 12657 HSN codes - Share of Sub-Chapter 9701: 52.68% of its exports; import side 38.25% - Rank within Sub-Chapter 9701: #1 of 13 by export value; import-side #2 ### Key metrics - National export rank: #916 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +268.44% in FY 2023-24 - Contribution to Sub-Ch. 9701: 52.68% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 97019100 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 | 164.04 | 0.0045% | — | 18.99% | 293.21 | 0.0051% | — | 30.68% | −129.17 | #1941 | | FY 2023-24 | 604.39 | 0.0167% | +268.44% | 23.63% | 327.07 | 0.0058% | +11.55% | 11.26% | +277.32 | #807 | | FY 2024-25 | 554.72 | 0.0151% | −8.22% | 52.68% | 477.78 | 0.0079% | +46.08% | 38.25% | +76.94 | #916 | ## Key trade insights: HSN Code 97019100 export-import analysis ### Export snapshot for HSN Code 97019100 India exported ₹554.72 Crore worth of Other | Paintings, Drawings And Pastels in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 97019100 ranked #916 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 97019100 ranks #916 out of 12657 HSN codes by total export value. Within Sub-Chapter 9701, it ranks #1 of 13. By trade surplus, it ranks #1799 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 97019100 exports The strongest single-year export movement for HSN Code 97019100 was recorded in FY 2023-24, when exports surged by 268.44% over the prior year. ### India maintains a trade surplus of ₹76.94 Crore in HSN Code 97019100 goods In FY 2024-25, India's exports of ₹554.72 Cr exceeded imports of ₹477.78 Cr, resulting in a trade surplus of ₹76.94 Crore — ranking #1799 of 12657 by surplus magnitude. ### HSN Code 97019100 contributes 52.68% of Sub-Chapter 9701 exports — ranked #1 Among the 13 HSN codes under Sub-Chapter 9701, HSN Code 97019100 ranks #1 by export value — accounting for 52.68% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 38.25% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-97012100/) | ₹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 |