970110Sub-heading (6-digit)Section XXI

HSN Code 970110 – Paintings, Drawings And Pastels :

Full GST classification for Paintings, Drawings And Pastels : — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

970110

Chapter

97

Digits

6-digit

Section

XXI

What is HSN Code 970110?

HSN code 970110 is the Harmonized System of Nomenclature classification for Paintings, Drawings And Pastels : under India's Goods and Services Tax (GST). It is a 6-digit code sitting at the sub-heading (6-digit) level of the HSN hierarchy.

This code belongs to Chapter 97 — Works Of Art, Collectors' Pieces And Antiques, which is part of Section XXI: Works of Art & Antiques. Every GST-registered business supplying paintings, drawings and pastels : must quote HSN 970110 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 970110

LevelCodeDescription
Chapter97works of art, collectors' pieces and antiques
Heading9701paintings, 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-heading970110paintings, drawings and pastels :

GST rate for HSN 970110

Goods under HSN 970110 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Paintings, Drawings And Pastels : →

HSN Code 970110 — FAQs

What is HSN code 970110?

HSN code 970110 classifies "Paintings, Drawings And Pastels :" under India's GST regime. It falls under Chapter 97 (Works Of Art, Collectors' Pieces And Antiques) of the Harmonized System of Nomenclature.

How many digits is HSN code 970110?

970110 is a 6-digit HSN code — a sub-heading (6-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 970110?

Goods under HSN 970110 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Paintings, Drawings And Pastels :.

Which chapter does HSN code 970110 belong to?

HSN 970110 belongs to Chapter 97 — Works Of Art, Collectors' Pieces And Antiques, part of Section XXI: Works of Art & Antiques.

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