FeaturesHow it worksPricingCustom BillingFree ToolsFAQContact
Download AppSign Up
Free Tools/HSN Code Finder/Chapter 97/HSN 9701
HSN 97014-Digit Heading

HSN 9701: Paintings – GST Rate

HSN 9701 covers paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles. GST on HSN 9701 is 5% (rates effective 22 September 2025). This heading has 13 tariff items, for example 9701 10 10, 9701 10 20 and 9701 10 30.

Chapter 97: Works of art, collectors' pieces and antiques

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 9701

5%CGST 2.5% + SGST 2.5% / IGST 5%

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

Reference: Schedule I, S. No. 508 (Spec: 9701)

Sub-Headings & Tariff Items Under 9701

Showing 21 sub-classification codes with complete hierarchy descriptions.

9701106-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > 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 > Paintings, drawings and pastels :

970110108-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Paintings, drawings and pastels : > Madhubani paintings (on textiles)

970110208-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Paintings, drawings and pastels : > Kalamkari paintings (on textiles)

970110308-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Paintings, drawings and pastels : > Rajasthani paintings (on textiles)

970110908-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Paintings, drawings and pastels : > Other

9701216-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > 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 > Paintings, Drawings And Pastels

970121008-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Paintings, Drawings And Pastels > Paintings, drawings and pastels

9701226-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > 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 > Mosaics

970122008-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Mosaics > Mosaics

9701296-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > 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 > Other

970129008-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Other > Other

9701906-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > 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 > Other

970190918-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Other > Domestic articles of wood (hand decorated )

970190928-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Other > Restaurant decoration of plastics

970190998-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Other > Other

9701916-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > 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 > Paintings, Drawings And Pastels

970191008-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Paintings, Drawings And Pastels > Paintings, Drawings And Pastels

9701926-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > 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 > Mosaics

970192008-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Mosaics > Mosaics

9701996-Digit Sub-heading

Chain: Works of art, collectors' pieces and antiques > 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 > Other

970199008-Digit Tariff Item

Chain: Works of art, collectors' pieces and antiques > 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 > Other > Other

Other Headings in Chapter 97

HSN 9702
Original Engravings, Prints And Lithographs
HSN 9703
Original Sculptures And Statuary, In Any Material
HSN 9704
Postage Or Revenue Stamps, Stamp-Post Marks, First-Day Covers, Postal Stationery (Stamped Paper), And The Like, Used Or Unused, Other Than Those Of Heading 4907
HSN 9705
Collections And Collectors' Pieces Of Archaeological, Ethnographic, Historical, Zoological, Botanical, Mineralogical, Anatomical, Paleontological Or Numismatic Interest
HSN 9706
Antiques Of An Age Exceeding 100 Years
Search all 21,000+ HSN & SAC codes

Create GST invoices with HSN 9701 automatically in Udyog

Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.

Start Free Trial in Udyog →