Lekhae
HSN 9701: Paintings, drawings and pastels, executed entirely by…
HSN code 9701 covers: Paintings, drawings and pastels, executed entirely by hand; not drawings of heading no. 4906 and not hand-painted, hand-decorated manufactured articles; collages, mosaics and similar decorative plaques.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 9701
This heading has 6 subheadings, including: Paintings, drawings and pastels; executed entirely by hand, other than drawings of heading no. 4906, of an age exceeding 100 years, Mosaics; executed entirely by hand, other than drawings of heading no. 4906, of an age exceeding 100 years, Artwork; other than paintings, drawings, pastels mosaics, executed entirely by hand, other than drawings of heading no. 4906, of an age exceeding 100 years, Paintings, drawings and pastels; executed entirely by hand, other than drawings of heading no. 4906, of an age not exceeding 100 years, Mosaics; executed entirely by hand, other than drawings of heading no. 4906, of an age not exceeding 100 years, Artwork; other than paintings, drawings, pastels mosaics, executed entirely by hand, other than drawings of heading no. 4906, of an age not exceeding 100 years. Use the HSN/SAC finder to pin down the exact code.
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