--- title: "9701 HSN Code | HSN Code for Paintings, Drawings, Pastels, Collages in India" description: "Know more about 9701 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9701 covering Paintings, Drawings, Pastels, Collages." canonical: "https://busy.in/hsn/sub-chapter-9701/" --- # HSN Sub-chapter 9701: Paintings, Drawings, Pastels, Collages 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 Part of [Chapter 97: Works of Art, Antiques, Etc](https://busy.in/hsn/chapter-97/). - Current GST rate: 5% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 97011010 | [Kalamkari paintings (on textiles)](https://busy.in/hsn/hsn-97011010/) | | 97011020 | [Rajasthani paintings (on textiles)](https://busy.in/hsn/hsn-97011020/) | | 97011030 | [Rajasthani textile paintings](https://busy.in/hsn/hsn-97011030/) | | 97011090 | [Domestic articles of wood (hand decorated )](https://busy.in/hsn/hsn-97011090/) | | 97012100 | [Paintings/drawings > 100 years old](https://busy.in/hsn/hsn-97012100/) | | 97012200 | [Antique Mosaics](https://busy.in/hsn/hsn-97012200/) | | 97012900 | [Antique Items (Other)](https://busy.in/hsn/hsn-97012900/) | | 97019091 | [Restaurant decoration of plastics](https://busy.in/hsn/hsn-97019091/) | | 97019092 | [Restaurant decor plastics](https://busy.in/hsn/hsn-97019092/) | | 97019099 | [Original engravings, prints and lithographs](https://busy.in/hsn/hsn-97019099/) | | 97019100 | [Other \| Paintings, Drawings And Pastels](https://busy.in/hsn/hsn-97019100/) | | 97019200 | [Other \| Mosaics](https://busy.in/hsn/hsn-97019200/) | | 97019900 | [Hand-Executed Artworks, Collages & Mosaics \| Other](https://busy.in/hsn/hsn-97019900/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 9701 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,053 Cr (−58.82% YoY) — 0.0284% of India's total exports - Imports: ₹1,249 Cr (−57.00% YoY) — 0.0205% of India's total imports - Trade balance: −₹196 Cr (Deficit); surplus rank #777 of 1233 sub-chapters - Share of Chapter 97: 77.74% of its exports; import side 54.96% - Rank within Chapter 97: #1 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: 12.11% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #377 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +196.09% in FY 2023-24 - Contribution to Ch. 97: 77.74% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9701 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 Ch. 97 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 97 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 530.49 | 0.0231% | — | 73.88% | 544.86 | 0.0152% | — | 81.78% | −14.37 | #408 | | FY 2019-20 | 522.17 | 0.0236% | −1.57% | 59.07% | 437.19 | 0.0130% | −19.76% | 53.31% | +84.98 | #399 | | FY 2020-21 | 326.08 | 0.0152% | −37.55% | 85.23% | 308.01 | 0.0106% | −29.55% | 65.19% | +18.07 | #506 | | FY 2021-22 | 454.02 | 0.0145% | +39.24% | 83.21% | 347.83 | 0.0076% | +12.93% | 70.91% | +106.19 | #497 | | FY 2022-23 | 863.79 | 0.0239% | +90.25% | 79.26% | 955.69 | 0.0166% | +174.76% | 81.25% | −91.90 | #402 | | FY 2023-24 | 2,557.57 | 0.0707% | +196.09% | 91.56% | 2,904.72 | 0.0517% | +203.94% | 75.05% | −347.15 | #209 | | FY 2024-25 | 1,053.09 | 0.0284% | −58.82% | 77.74% | 1,249.06 | 0.0205% | −57.00% | 54.96% | −195.97 | #377 | - CAGR (7-year): exports 12.11%/yr, imports 14.83%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 9701 export-import analysis ### Consistent export growth: 12.11% CAGR over 7 years India's exports under HSN Sub-Chapter 9701 have grown at a compound annual rate of 12.11% over 7 fiscal years, rising from ₹530.49 Crore in FY 2018-19 to ₹1,053.09 Crore in FY 2024-25. ### HSN Sub-Chapter 9701 ranked #377 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9701 ranks #377 out of 1233 sub-chapters by total export value. Within Chapter 97, it ranks #1 of 6. By trade surplus, it ranks #777 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 9701 exports The strongest single-year export movement for HSN Sub-Chapter 9701 was recorded in FY 2023-24, when exports surged by 196.09% over the prior year. ### India records a trade deficit of ₹195.97 Crore in HSN Sub-Chapter 9701 goods In FY 2024-25, India's imports of ₹1,249.06 Cr exceeded exports of ₹1,053.09 Cr, resulting in a trade deficit of ₹195.97 Crore — ranking #777 of 1233 by surplus magnitude. ### Import growth of 14.83% CAGR signals rising demand for Paintings, Drawings, Pastels, Collages India's imports under HSN Sub-Chapter 9701 have grown at 14.83% CAGR, reaching ₹1,249.06 Crore in FY 2024-25. ### HSN Sub-Chapter 9701 contributes 77.74% of Chapter 97 exports — ranked #1 Among the 6 sub-chapters under Chapter 97, HSN Sub-Chapter 9701 ranks #1 by export value — accounting for 77.74% of the chapter's total exports in FY 2024-25. On the import side, it holds 54.96% share (rank #1). ## Related Sub-Chapters in Chapter 97 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 9701: Paintings, Drawings, Pastels, Collages (this hsn sub-chapter) | ₹1,053 Cr | | #2 | [HSN Sub-Chapter 9703: Original sculptures](https://busy.in/hsn/sub-chapter-9703/) | ₹158 Cr | | #3 | [HSN Sub-Chapter 9706: Antiques, over 100 years old](https://busy.in/hsn/sub-chapter-9706/) | ₹126 Cr | | #4 | [HSN Sub-Chapter 9702: Original engravings](https://busy.in/hsn/sub-chapter-9702/) | ₹11 Cr | | #5 | [HSN Sub-Chapter 9705: Collectors pieces and artifacts](https://busy.in/hsn/sub-chapter-9705/) | ₹5 Cr | | #6 | [HSN Sub-Chapter 9704: Postal stamps and stationery](https://busy.in/hsn/sub-chapter-9704/) | < ₹1 Crore | ## Other sub-chapters | Code | Title | | --- | --- | | 9702 | [Original engravings](https://busy.in/hsn/sub-chapter-9702/) | | 9703 | [Original sculptures](https://busy.in/hsn/sub-chapter-9703/) | | 9704 | [Postal stamps and stationery](https://busy.in/hsn/sub-chapter-9704/) | | 9705 | [Collectors pieces and artifacts](https://busy.in/hsn/sub-chapter-9705/) | | 9706 | [Antiques, over 100 years old](https://busy.in/hsn/sub-chapter-9706/) |