HSN code 97019900
Tariff item in chapter 97 — Works of art, collectors' pieces and antiques
Paintings, drawings and pastels, executed entirely by hand, other than drawings of… – other
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Tariff item (8 digits) |
| Section | Section XXI — Works of art, antiques and special classifications |
| Chapter 97 | Works of art, collectors' pieces and antiques |
| Heading 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 |
| Sub-heading 970199 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of… – other |
| Tariff item 97019900 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of… – other |
Using HSN 97019900 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9701) on B2B invoices, and a business above ₹5 crore must show 6 digits (970199) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 97019900?
HSN code 97019900 is the tariff item for: Paintings, drawings and pastels, executed entirely by hand, other than drawings of… – other.
What is the GST rate for HSN 97019900?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 97019900 before invoicing.
How many digits of HSN 97019900 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (9701) on B2B invoices. Above ₹5 crore: 6 digits (970199) on all invoices.