Decoration HSN Code

Understand Decoration HSN Code and GST Implications

The realm of decorations encompasses a vast array of items used to enhance the aesthetic appeal of spaces, events, and objects. For businesses involved in the supply of decorative articles in India, understanding the relevant Harmonized System of Nomenclature (HSN) codes is crucial for accurate Goods and Services Tax (GST) compliance. This blog post aims to clarify the HSN codes and GST rates applicable to various decorative items based on the provided data.

Identify HSN Codes for Decorative Articles

The provided data highlights several HSN codes relevant to different types of decorations:

• Restaurant Decoration of Plastics: This specific category falls under HSN 97019092 with a GST rate of 12%. Interestingly, Chapter 97 primarily covers works of art, collectors’ pieces, and antiques, suggesting this might be a unique classification or a data entry nuance.
• Glassware for Decoration: A significant portion of the data focuses on glassware used for table, kitchen, toilet, office, indoor decoration, or similar purposes (excluding headings 7010 for carboys, bottles, etc., and 7018 for glass beads, imitation pearls, etc.). These fall under HSN heading 7013, with a uniform GST rate of 18%. Specific sub-codes include those for:
  • Glass-ceramics (70131000)
  • Drinking glasses of lead crystal (70132100, 70133300, 70132200)
  • Other stemware drinking glasses (70132800)
  • Tableware (other than drinking glasses) and kitchenware of glass (70133100, 70133200, 70133900)
  • Other tableware and kitchenware of glass-ceramics (70134200, 70134900)
  • Other glassware, including of lead crystal and glass statues (70139190, 70139110, 70139900, 70139910)
  • The main heading 7013 also carries an 18% GST rate.
• Other Articles of Plastics for Decoration: These fall under HSN heading 3926 (“Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914”). Specific sub-codes for statuettes and other ornamental articles, including table and household articles for decoration, have an 18% GST rate:
  • Other (39264049)
  • Of Polyurethane Foam (39264041)

This data indicates that decorative articles made of glass generally attract an 18% GST, while restaurant decorations of plastics have a 12% GST. Other plastic ornamental articles also fall under the 18% bracket.

Know the Applicable GST Rate on Decorations

Based on the provided data:

• Restaurant Decoration of Plastics: 12% GST
• Glassware for Decoration (various types): 18% GST
• Other Articles of Plastics for Decoration (ornamental): 18% GST

There is no mention of any CESS applicable to these items, and the effective date for these rates is primarily 01/07/2017, with some variations for plastic articles (15/11/2017 revision).