--- title: "HSN Code for Hand-Executed Artworks, Collages & Mosaics | Other | HSN 97019900 GST Rate" description: "Find HSN and GST Rates for 97019900 related to Hand-Executed Artworks, Collages & Mosaics | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-97019900/" --- # HSN Code 97019900: Hand-Executed Artworks, Collages & Mosaics | Other - [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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 97019900 ? It includes Other Collectors' Pieces ### How should mixed supplies be billed when Hand-Executed Artworks, Collages & Mosaics / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hand-Executed Artworks, Collages & Mosaics / Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Hand-Executed Artworks, Collages & Mosaics / Other? 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 Hand-Executed Artworks, Collages & Mosaics / Other? 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 Hand-Executed Artworks, Collages & Mosaics / Other? Under HSN 97019900, Hand-Executed Artworks, Collages & Mosaics / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Hand-Executed Artworks, Collages & Mosaics / Other? 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. ### Do e‑way bill and e‑invoice apply for Hand-Executed Artworks, Collages & Mosaics / Other? 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 97019900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹412 Cr (−78.01% YoY) — 0.0112% of India's total exports - Imports: ₹731 Cr (−71.23% YoY) — 0.0120% of India's total imports - Trade balance: −₹319 Cr (Deficit); surplus rank #11623 of 12657 HSN codes - Share of Sub-Chapter 9701: 39.11% of its exports; import side 58.54% - Rank within Sub-Chapter 9701: #2 of 13 by export value; import-side #1 ### Key metrics - National export rank: #1164 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +253.60% in FY 2023-24 - Contribution to Sub-Ch. 9701: 39.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 97019900 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 | 529.78 | 0.0146% | — | 61.33% | 587.99 | 0.0102% | — | 61.53% | −58.21 | #885 | | FY 2023-24 | 1,873.31 | 0.0518% | +253.60% | 73.25% | 2,541.37 | 0.0453% | +332.21% | 87.49% | −668.06 | #270 | | FY 2024-25 | 411.86 | 0.0112% | −78.01% | 39.11% | 731.18 | 0.0120% | −71.23% | 58.54% | −319.32 | #1164 | ## Key trade insights: HSN Code 97019900 export-import analysis ### Export snapshot for HSN Code 97019900 India exported ₹411.86 Crore worth of Hand-Executed Artworks, Collages & Mosaics | Other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 97019900 ranked #1164 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 97019900 ranks #1164 out of 12657 HSN codes by total export value. Within Sub-Chapter 9701, it ranks #2 of 13. By trade surplus, it ranks #11623 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 97019900 exports The strongest single-year export movement for HSN Code 97019900 was recorded in FY 2023-24, when exports surged by 253.60% over the prior year. ### India records a trade deficit of ₹319.32 Crore in HSN Code 97019900 goods In FY 2024-25, India's imports of ₹731.18 Cr exceeded exports of ₹411.86 Cr, resulting in a trade deficit of ₹319.32 Crore — ranking #11623 of 12657 by surplus magnitude. ### HSN Code 97019900 contributes 39.11% of Sub-Chapter 9701 exports — ranked #2 Among the 13 HSN codes under Sub-Chapter 9701, HSN Code 97019900 ranks #2 by export value — accounting for 39.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 58.54% share (rank #1). ## 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 (this hsn code) | ₹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 |