GST Rates and HSN Code for Wooden Frames, Paintings, Photographs, and Mirrors This blog will act as a comprehensive guide on the GST rates and HSN code for Frames, paintings and mirrors in India.
In India, Goods and Services Tax (GST) has substituted the previous tax regime. It has merged most of the indirect taxes into one tax regime. Companies in every sector, including art and décor, need to abide by this regime using the correct HSN codes and the appropriate GST rates. This article provides you with an in-depth guide to GST rates and HSN codes on wooden frames, paintings, photographs, and mirrors in India.
What is the HSN code? HSN code in GST helps to differentiate various products from one another, hence it is important. Getting the GST for HSN helps to get the idea of whether the product is different and unique from other products. Under this code, products no longer need a detailed explanation, as a specific code is assigned to every product. If a dealer or service provider's turnover falls above the slabs or limit of Rs. 5 crores, he or she must include an HSN/SAC-specific sales summary in his GSTR-1. In the fields of art, décor, and furniture—varying from wooden frames, paintings, photographs, and mirrors—proper classification is necessary to prevent tax mistakes.
GST Rates and HSN Codes for Wooden Frames HSN Code for Wooden Frames Product HSN Code Description GST Rate Wooden Picture Frames, Photographs, Mirrors, and Similar Articles. 4414 Frames for paintings, photographs, mirrors, and similar objects made of wood. 18%
GST Rate for Wooden Frames 1. GST Rate: 18 %
2. The rate on wooden frames falls under the 18% tax slab, which covers most decorative items and furniture components.
Explanation Wooden frames, which are considered as furniture accessories, mainly include paintings, mirrors, photographs, and artworks. These frames are categorized under HSN Code 4414 and are subject to an 18% GST, which applies to both completed frames and their parts.
Examples 1. Photo Frames made from wood - 18%
2. Framed mirrors with wooden borders - 18%
3 .Decorative wooden art frames - 18%
GST Rates and HSN Codes for Paintings Types of Paintings Covered 1. Handmade paintings
2. Printed paintings
3. Posters and decorative art pieces
HSN Codes for Paintings Type of Painting HSN Code Description GST Rate Handmade Paintings (Original Artwork) 9701 Paintings, drawings, and pastels created entirely by hand 12% Printed Paintings (Reproductions) 4911 Other printed pictures, designs, and photographs 12%
GST Rates for Paintings 1. Handmade Paintings (HSN 9701): 12% GST
2. Printed Paintings & Posters (HSN 4911): 12% GST
Explanation Handmade paintings are valued higher due to their artistic originality, and the government promotes art with a relatively lower GST rate of 12%. Conversely, printed and digitally reproduced paintings, which are more commercially available, also belong to the same 12% category.
GST Rates and HSN Codes for Photographs Types of Photographs Covered 1. Artistic photographs
2. Printed photos for décor
3. Framed photographic art
HSN Code for Photographs Product HSN Code Description GST Rate Photographs 4911 Printed picture, designs, and photographs 12%
GST Rate for Photographs 1. GST Rate: 12%
2. Photographs, whether artistic prints, commercial photos, or framed images, are covered under HSN 4911 and attract 12% GST.
Explanation Art photographs and commercial prints both fall under printed goods, which are taxed at 12%. This includes:
1. Decorative framed photographs
2. Poster-sized photo prints for interiors
3. Professional photography prints for sale
GST Rates and HSN Codes for Mirrors Types of Mirrors Covered 1. Decorative mirrors
2. Functional wall mirrors
3. Framed mirrors with wooden or other materials
HSN Code for Mirrors Product HSN Code Description GST Rates Glass Mirrors 7009 Glass mirrors, including rear-view mirrors 18% Wooden-Framed Mirrors 4414 Mirrors framed with wooden frames 18%
GST Rate for Mirrors 1. Glass Mirrors (HSN 7009): 18% GST
2. Framed Mirrors (HSN 4414): 18% GST
Explanation The GST rate for both functional and decorative mirrors is typically 18%. Classification is based on whether the mirror is framed or unframed, as well as the material used in the frame. Both wooden-framed and glass mirrors are taxed similarly.
Summary of GST Rates and HSN Codes Item HSN Code GST Rate Wooden Frames (for paintings, photos, mirrors) 4414 18% Handmade Paintings 9701 12% Printed Paintings/Posters 4911 12% Photographs (Decorative/Commercial) 4911 12% Glass Mirrors 7009 18% Framed Mirrors (wooden or other) 4414 18%
Importance of Correct HSN and GST Classification Compliance and Legal Protection Using the correct HSN codes and applying the correct GST rates is essential for:
1. GST compliance during invoicing and filing.
2. Avoiding penalties and tax disputes.
3. Maintaining smooth input tax credit (ITC) claims for businesses.
Industry-Specific Considerations 1. Artists and galleries selling original paintings benefit from the reduced 12% GST rate.
2. Interior designers and home décor businesses must ensure proper classification of framed mirrors and paintings.
3. Photographers selling printed works also need to understand the 12% rate applicable to their product.
Impact of GST on Art, Décor, and Frame Industry Positive Impacts 1. Unified tax rate across states
2. Improved transparency for buyers and sellers
Challenges 1. Complex categorization between original artworks and mass-produced items.
2. Difficulty in distinguishing between decorative items and functional items, especially for framed products.
Tips for Businesses in the Art and Décor Sector 1. Classify correctly. Understand if your product is art, décor, or functional.
2. Update invoices and billing systems with accurate HSN codes and GST rates.
3. Train your accounting and billing teams to recognize the distinctions between handmade and printed items.
4. Maintain proper documentation to prove the classification of handmade or limited-edition works, if applicable.
5. Seek professional tax advice if your product spans multiple categories.
Conclusion For professionals who are artists, photographers, retailers, and décor businesses, understanding the GST rates and HSN codes for wooden frames, paintings, photographs, and mirrors is very crucial in India. Correct classification not only ensures smooth GST compliance but also optimizes their input tax credit (ITC) benefits.
Whether you deal in handmade original artwork, mass-produced printed décor, or custom-framed mirrors, aligning with the appropriate GST framework protects your business from legal challenges and enhances customer transparency.
Suggested Read: Transition Provisions for Goods in Transit Under GST
People Also Ask 1. What is the HS code for wooden frame? The HS code for wooden frames is generally 4418 (Builders’ joinery and carpentry of wood).
2. What is the GST rate for HSN code 44182910? The GST rate for HSN 44182910 (other wooden frames) is 18%.
3. What is the HSN code for wood door frames? The HSN code for wooden door frames is 441810.
4. What is the GST rate for HSN 4418? The GST rate for HSN 4418 (wooden joinery) is 18%.
5. What is the GST rate for woodwork? General woodwork falls under 18% GST, depending on specific HSN.
6. What is the GST rate for 4412 HSN? HSN 4412 (particle board, fibreboard, etc.) attracts 18% GST.
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