HSN code 970190

Sub-heading in chapter 97 — Works of art, collectors' pieces and antiques

HSN code
970190

Paintings, drawings and pastels, executed entirely by hand, other than drawings of… – other

Classification

Code typeHSN — Harmonized System of Nomenclature
LevelSub-heading (6 digits)
SectionSection XXI — Works of art, antiques and special classifications
Chapter 97Works of art, collectors' pieces and antiques
Heading 9701Paintings, 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 970190Paintings, drawings and pastels, executed entirely by hand, other than drawings of… – other

3 codes under HSN 970190

Using HSN 970190 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 (970190) 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 970190?

HSN code 970190 is the sub-heading for: Paintings, drawings and pastels, executed entirely by hand, other than drawings of… – other.

What is the GST rate for HSN 970190?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 970190 before invoicing.

How many digits of HSN 970190 should I write on my invoice?

Up to ₹5 crore turnover: at least 4 digits (9701) on B2B invoices. Above ₹5 crore: 6 digits (970190) on all invoices.