Understanding GST Rates and HSN Code 9702 for Original Engravings Knowing the right GST rates and HSN code is super important if you're a creator or seller of original engravings. It helps you stay compliant and makes your billing and tax filing smoother. In this short guide, we’ll break down what GST means for your artwork and how to find the correct HSN code 9702 without any confusion. What Is GST and Why Does It Matter for Engravings? GST or Goods and Services Tax is the tax paid when you sell goods or services in India. When selling original sculptures, GST is important. This is because it affects the taxes that must be moved from the buyer and paid to the government. If you know the GST rules, you can properly evaluate the artwork and avoid legal issues.
Meaning of Original Engravings in GST Terms They can be carved or printed designs on things like wood, metal, or stone.
The art should be original—not a copy or something made in bulk.
Under GST, these are considered real artworks, not regular goods.
They fall under a specific HSN code (Harmonized System of Nomenclature) that helps in identifying the right tax category.
They fall under a specific HSN code (Harmonized System of Nomenclature) that helps in identifying the right tax category.
For GST purposes, the artwork should be signed or recognized as authentic by the artist or seller.
This category is different from printed posters or decorative items, which fall under different GST rates.
What Is an HSN Code? A Quick Overview HSN stands for Harmonized System of Nomenclature.
It’s an international system used to classify goods in a structured way.
In India, HSN codes are used under GST to identify which item is being
taxed.
Each product or category has a unique HSN code (usually 4 to 8 digits).
For example, original engravings have their own specific HSN code under the art category.
Using the right HSN code will help you in proper invoices, submitting GSTs and avoiding penalties.
It also helps buyers and sellers to know the correct GST duties used in the products.
Current GST Rate on Original Engravings Item HSN Code GST Rate Description Orginal Engravings 9702 12% Original works of art like engravings, prints, etc, created by artists’ hands
Note: The GST rate may be updated by the government, so it’s always good to check the latest notifications from the official GST portal.
Is There Any Exemption on GST for Engravings? Normally, HSN code 9702 is 12% GST, but if an artist sells his work and earns less than rupees 20 lakh a year (in some small states), he does not need to register with GST.
In that case, they also don’t need to charge GST on their sales.
If the artwork is sold through a gallery or e-commerce platform , GST is usually charged, even if the artist is not registered.
No special exemption exists just for engravings — the rules apply the same as to other artworks.
How to Find the Right HSN Code for Your Art Know your product type: First, clearly identify what you’re selling—like painting , engraving, sculpture, etc.
Refer to GST rate notifications: Check the official GST website or trusted government sources for updated lists of HSN codes.
Fine art like original engravings usually falls under HSN code 9702.
If you're selling through a gallery or online, the platform might already use the correct HSN code—just double-check it.
Use GST HSN search tools: Online tools like ClearTax, CBIC-GST portal, or IndiaFilings can help you search by product name.
If you are suspicious of please contact a tax expert or about. This can lead to punishment and confusion in order to avoid using the wrong code.
Common Mistakes to Avoid While Applying GST on Artworks Using the Wrong HSN Code Many sellers pick a general or unrelated HSN code (like home décor or craft items) instead of using the correct one (e.g., 9702 for original engravings).
This can lead to wrong GST rates being applied and problems during audits or filings.
Not Charging GST When Required Some artists think they don’t need to charge GST because it’s “just art,” but if you're registered under GST or selling through platforms like galleries or websites, you must charge GST on every sale.
Charging the Wrong GST Rate Artworks like original engravings attract 12% GST, but some mistakenly charge 18% (used for commercial goods) or 5% (meant for books/prints).
Using the wrong rate can lead to penalties or loss of trust from buyers.
Assuming Exemption Without Checking Turnover Artists earning below ₹20 lakhs (₹10 lakhs in NE & hill states) may be exempt from GST, but many assume they’re exempt without checking turnover limits or rules properly.
Not Mentioning Art Details in Invoices Skipping important details like "Original Engraving - Handmade by Artist" in invoices can cause confusion during tax filing.
Always describe the item clearly to justify the GST rate and HSN code used.
Wrongly Categorizing Reproductions or Prints Original engravings and mass-produced prints have different HSN codes and GST rates.
Sellers often club both together under one category, which is incorrect for tax purposes.
Ignoring GST on Online Sales or Exhibitions If you sell art through platforms like Etsy, Amazon, or art exhibitions, GST still applies if you're registered.
Many ignore these sales, which can lead to notices later.
You Can Also Read: Top Online selling platforms in India 2025
Do You Need a GST Number to Sell Engravings? GST Requirement: If your total sales from engravings go over ₹40 lakhs a year (₹20 lakhs in some smaller states), you must get a GST number.
Turnover: If your earnings are below this limit, you don’t need to register, but you can do it voluntarily if you want to.
Type of Business: Whether you're selling ready-made or custom engravings, GST may still apply depending on how you're selling and what exactly you're offering.
Selling Online/Offline: If you sell online or cross state borders, GST registration is required for smooth interstate transactions.
Tax Collection: Once registered, you need to collect and remit GST on sales, depending on the product or service tax rate.
Conclusion The sale of the original engraving provides specific GST requirements that help both sellers and buyers meet tax laws. If your engraving business exceeds the sales threshold, GST registration is required. It is important to understand the proper GST rate (12% for the original engraving) and use the appropriate HSN code (9702). Smooth transactions and proper invoices are guaranteed, especially when selling online or across state borders. If you follow these details. Getting up to date via GST rules will help you avoid errors and make your business more efficient.
FAQ’s What’s the GST rate? It’s 12% for original engravings (HSN 9702).
What is the GST rate for original engravings? The GST rate for original engravings is 12%.
What is the HSN code for original engravings? The HSN code for original engravings is 9702.
Do I need to charge GST for online sales? Yes, if you are GST registered and sell online, you must charge GST.
What if I sell engravings below the ₹20 lakh turnover threshold? You may not need GST registration if your earnings are below ₹20 lakh, but you can still voluntarily register and charge GST.
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