What is HSN Code 97012900?
HSN code 97012900 is the Harmonized System of Nomenclature classification for Paintings, Drawings And Pastels, Executed Entirely By Hand, Other Than Drawings Of… under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-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, executed entirely by hand, other than drawings of… must quote HSN 97012900 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.