Photo Frame HSN Code: All About Taxation
Photo frames are popular decorative items used in homes, offices and shops to display pictures and certificates.
Knowing the correct photo frame HSN code helps traders, gift shops and e commerce sellers charge the right GST and keep paperwork clean.
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HSN Code for Wooden Photo Frames
Many decorative photo frames are made from wood or wood based materials. These are usually classified under heading 4414 which covers wooden frames for paintings, photographs, mirrors and similar articles.
Within this heading, the detailed eight digit HSN code may indicate whether the frame is carved, assembled or combined with other materials. For routine GST invoicing, using the four digit or six digit code is generally sufficient.
Wooden frames, unless covered by any specific concessional notification, typically attract GST at eighteen percent on their transaction value.
HSN Code for Picture Frames Made of Other Materials
Picture frames can also be made from plastic, glass, metal or composite materials. Plastic frames are often classified under heading 3924 which covers household and decorative articles of plastics.
Metal frames may fall under headings like 8306 which covers statuettes and other ornaments of base metal. Glass frames or frames combined with glass can fall under glassware headings depending on their design.
In most of these cases, the standard GST rate is eighteen percent, but traders should confirm whether any special item wise notifications apply to their product range.
How Photo Frames Are Classified Under HSN Codes?
The correct HSN code for a photo frame mainly depends on the material that gives the frame its essential character. A frame that is mostly wooden with minor metal fittings is usually classified as a wooden frame.
For mixed material or decorative frames, refer to the general rules of classification and match the product description with the nearest heading in the customs tariff. When in doubt, keep documentation such as purchase invoices and product brochures to support your choice.
Accurate HSN classification for frames makes GST return filing and departmental queries much easier to handle.
Photo Frame HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 7 | Guide to HSN Section 07 | PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF |
| 9 | Guide to HSN Section 09 | WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK |
| 12 | Guide to HSN Section 12 | FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF, PREPARED FEATHERS AND ARTICLES MADE THEEWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR |
| 13 | Guide to HSN Section 13 | ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE |
| 15 | Guide to HSN Section 15 | BASE METAL & ARTICLES OF BASE METAL |
| 20 | Guide to HSN Section 20 | MISCELLANEOUS MANUFACTURED ARTICLES |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 39 | Plastics and Articles Thereof | Plastics and articles thereof |
| 44 | Wood and Articles of Wood; Wood Charcoal | Wood and articles of wood; wood charcoal |
| 65 | Headgear & Parts Thereof | Headgear and parts thereof |
| 70 | Glass & Glassware | Glass and glassware |
| 83 | Miscellaneous Base Metal Articles | Miscellaneous articles of base metal |
| 94 | Furniture & Mattresses, with Lamps & Fittings | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 39241010 | Tableware/Kitchenware| Insulated Ware | 18% |
| 39241090 | Tableware And Kitchenware | 18% |
| 39249010 | Other | Toilet Articles | 18% |
| 39249020 | Other | Insulated Ware | 18% |
| 39249090 | Other Plastic Household Articles | 18% |
| 44140000 | Wooden Windows French-Windows Frames | 18% |
| 44141000 | Of Tropical Wood | 18% |
| 44149000 | Fibreboards, Hardboards and Similar Wood Panels | 18% |
| 65070000 | Headgear Components & Accessories | 18% |
| 70060000 | Glass Paste and Frit | 18% |
| 83061000 | Bells, gongs and the like | 12% |
| 83062110 | Statuettes and other ornaments: Plated with precious metal: Statuettes | 12% |
| 83062120 | Statuettes and other ornaments : Plated with precious metal : Trophies | 12% |
| 83062190 | Plated statuettes and ornaments | 12% |
| 83062910 | Statuettes | 12% |
| 83062920 | Statuettes and other ornaments | 12% |
| 83062990 | Statuettes and other ornaments : Other : Other | 12% |
| 83063000 | Photograph, picture or similar frames; mirrors | 12% |
| 94031010 | Office Metal Furniture (Steel) | 18% |
| 94031090 | Metal furniture of a kind used in offices : Other | 18% |
| 94032010 | Metal Furniture Of Steel | 18% |
| 94032090 | Metal Furniture | 18% |
| 94033010 | Wooden office furniture | 18% |
| 94033090 | Office wooden furniture | 18% |
| 94034000 | Wooden furniture of a kind used in the kitchen | 18% |
| 94035010 | Bedroom furniture: Bed stead | 18% |
| 94035090 | Wooden bedroom furniture | 18% |
| 94036000 | Wooden Furniture | 18% |
| 94037000 | Plastic furniture | 18% |
| 94038010 | Other Furniture (Cane/Osier/Bamboo/Similar) | 18% |
| 94038090 | Bamboo/Rattan Furniture | 18% |
| 94038100 | Other furniture and parts thereof -parts | 18% |
| 94038200 | Bamboo furniture | 12% |
| 94038300 | Rattan furniture | 12% |
| 94038900 | Other furniture of cane, osier, bamboo, or similar materials | 12% |
| 94039000 | Feather/Down Filled Quilts | 18% |
| 94039100 | Parts | Of Wood | 18% |
| 94039900 | Other Furniture & Furniture Parts | 18% |
* GST rates may vary based on the latest GST notifications
Conclusion
Photo frame HSN codes are driven mainly by the frame material and its primary use as a decorative article.
Once you map your wooden, plastic, metal or glass frames to the proper headings, GST billing and return filing remain consistent and transparent.
