9701 HSN Code: Paintings, Drawings, Pastels, Collages

HSN Sub Chapter 9701 represents Paintings, Drawings, Pastels, Collages under GST classification. This code helps businesses identify Paintings, Drawings, Pastels, Collages correctly for billing, taxation, and trade. With HSN Sub Chapter 9701, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Paintings, Drawings, Pastels, Collages.

Find The Right HSN & Bill Faster With BUSY

Phone Number*

Country code

Email ID*

City*

40K+ Monthly Downloads

Trusted by 4 Lakh+ Businesses

Free Mobile App

4.6 Rated on Google

Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
97	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	5%	18%

HSN Code 9701

Chapter: 97

Description: 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

New GST Rate: 5% Old GST Rate: 18%

Tariff HSN	Description
97011010	Madhubani paintings (on textiles)
97011020	Kalamkari paintings (on textiles)
97011030	Rajasthani paintings (on textiles)
97011090	Other
97012100	Of an age exceeding 100 years: Paintings, drawings and pastels
97012200	Of an age exceeding 100 years: Mosaics
97012900	Of an age exceeding 100 years: Other
97019091	Domestic articles of wood (hand decorated )
97019092	Restaurant decoration of plastics
97019099	Other
97019100	Other : Paintings, drawings and pastels
97019200	Other : Mosaics
97019900	Other : Other

HSN Code 97011010

Madhubani paintings (on textiles)

HSN Code 97011020

Kalamkari paintings (on textiles)

HSN Code 97011030

Rajasthani paintings (on textiles)

HSN Code 97011090

Other

HSN Code 97012100

Of an age exceeding 100 years: Paintings, drawings and pastels

HSN Code 97012200

Of an age exceeding 100 years: Mosaics

HSN Code 97012900

Of an age exceeding 100 years: Other

HSN Code 97019091

Domestic articles of wood (hand decorated )

HSN Code 97019092

Restaurant decoration of plastics

HSN Code 97019099

Other

HSN Code 97019100

Other : Paintings, drawings and pastels

HSN Code 97019200

Other : Mosaics

HSN Code 97019900

Other : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

Order Number	Description
GST-ARA-86/2018-19/B-07	Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
WBAAR-31 of 2022 Order No. 27/WBAAR/2022-23	Shopinshop Franchise Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
GST-ARA-51/2020-21/B-62	Saffron Art Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
MAH/AAAR/SS-RJ/08/2019-20	M/S Safset Agencies Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
GST-ARA-40/2020-21/B-27	Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-86/2018-19/B-07

Safset Agencies Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)

Order No. WBAAR-31 of 2022 Order No. 27/WBAAR/2022-23

Shopinshop Franchise Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)

Order No. GST-ARA-51/2020-21/B-62

Saffron Art Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. MAH/AAAR/SS-RJ/08/2019-20

M/S Safset Agencies Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Order No. GST-ARA-40/2020-21/B-27

Astaguru Auction House Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

What products are classified under HSN 9701

It includes Paintings, Drawings, Pastels, Collages

What should my invoice and records include for Paintings, Drawings, Pastels, Collages?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

What are the e‑way bill and e‑invoice points while moving Paintings, Drawings, Pastels, Collages?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

What misclassification mistakes happen with Paintings, Drawings, Pastels, Collages?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

Do spares or accessories of Paintings, Drawings, Pastels, Collages follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Does MRP, weight or pack size change GST treatment for Paintings, Drawings, Pastels, Collages?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Important Disclaimer

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.

Explore More HSN Codes from Chapter 97

Sub Chapters:

HSN Codes:

State Code List:

GST State Code List

Find New GST Rate By Product Name or HSN Code

Taxonomy

Explore other subchapters under Chapter 97