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.
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.
HSN Codes and GST Rates for Photo Frames
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 4414 | Wooden frames for pictures and mirrors | Decorative and plain wooden photo frames | 18% |
| 3924 | Plastic household and decorative articles | Plastic picture and photo frames | 18% |
| 8306 | Ornaments of base metal | Metal picture frames and decorative frames | 18% |
| 7013 | Glassware for table and decoration | Glass or glass front decorative frames | 18% |
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.
Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone!
Frequently Asked Questions
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What is the HSN code for photo frames?
Wooden photo frames generally come under HSN code 4414 while plastic frames fall under plastic household articles and metal frames may fall under heading 8306. You should pick the code that best matches the main frame material.
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Are wooden photo frames classified differently?
Wooden frames are grouped in a specific heading for frames of wood. The detailed eight digit code can differ by design, but they all stay within the same wooden frame heading for GST purposes.
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How is the HSN code determined for different frame materials?
You first identify the dominant material in the frame and then choose the HSN heading for that material and product type. Supporting details like catalogues and supplier invoices can help justify your selection.
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Why do photo frames have different HSN codes based on size?
Large frames used for mirrors or wall art might sometimes fit better in decorative article headings, while small table top frames are treated as household or gift items. Size and use can therefore influence the most suitable code.
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What role does HSN code play in tax calculation for frames?
The HSN code links the product with the notified GST rate. A correct code ensures that you charge the right tax, avoid interest on short payment and respond confidently to any enquiry from the department.