Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9701 specifically identifies paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 9701 on all Tax Invoices for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 9701

"Classifying paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Art & Antiques category. AasanKhata automatically monitors these shifts for you."