Decorative items HSN Code
GST rates and HSN code for Decorative items.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Wood and articles of wood; wood charcoal | Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other, Containing At Least One Layer Of Particle Board: Decorative Plywood | 44122310 | 18% | – | 15/11/2017 | – |
| Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : Other : Decorative Plywood | 44122920 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Plywood, Consisting Solely Of Sheets Of Wood, Each Ply Not Exceeding 6 Mm Thickness : With At Least One Outer Ply Of Tropical Wood Specified In Sub-Heading Note 1 To This Chapter : Decorative Plywood | 44121310 | 18% | – | 15/11/2017 | – | |
| Decorative Plywood | 44123410 | 18% | – | 15/11/2017 | – | |
| Parts Of Domestic Decorative Articles Used As Tableware And Kitchenware | 44219960 | 12% | – | 15/11/2017 – 1/07/2017 | – | |
| Decorative Plywood | 44123310 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Other : Other, Containing At Least One Layer Of Particle Board: Decorative Plywood | 44129310 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Other, With At Least One Outer Ply Of Nonconiferous Wood : With At Least One Ply Of Tropical Wood Specified In Sub-Heading Note 1 To This Chapter – Decorative Plywood | 44122210 | 18% | – | 15/11/2017 | – | |
| Parts Of Domestic Decorative Articles Used As Tableware And Kitchenware | 44219160 | 12% | – | 15/11/2017 – 1/07/2017 | – | |
| Wood Paving Blocks, Articles Of Densified Wood Not Elsewhere Included Or Specified, Parts Of Domestic Decorative Articles Used As Tableware And Kitchenware | 4421 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood — Other, With At Least One Outerply Of Non-Coniferous Wood:— Decorative Plywood | 44123210 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Other: — Other:— Decorative Plywood | 44129910 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Plywood, Consisting Solely Of Sheets Of Wood, Each Ply Not Exceeding 6 Mm Thickness : Other : Decorative Plywood | 44121910 | 18% | – | 15/11/2017 | – | |
| Plywood, Veneered Panels And Similar Laminated Wood – Plywood, Consisting Solely Of Sheets Of Wood, Each Ply Not Exceeding 6 Mm Thickness : Other, With At Least One Outer Ply Of Non-Coniferous Wood : Decorative Plywood | 44121410 | 18% | – | 15/11/2017 | – | |
| Works of art, collectors’ pieces and antiques | Paintings, Drawings And Pastels, Executed Entirely By Hand, Other Than Drawings Of Heading 4906 And Other Than Hand-Painted Or Hand-Decorated Manufactured Articles; Collages And Similar Decorative Plaques | 9701 | 12% | – | 01/07/2017 | – |
| Plastics and articles thereof | Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Other : Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Foot | 39269049 | 18% | – | 15/11/2017 1/07/2017 | – |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Statuettes And Other Ornamental Articles : Decorative Sheets : Of Polyurethane Foam | 39264051 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Project imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores | All Items Of Machinery Including Prime Movers, Instruments, Apparatus And Appliances, Control Gear And Transmission Equipment, Auxiliary Equipment (Including Those Required For Research And Development Purposes, Testing And Quality Control), As Well As A | 9801 | 18% | – | 01/07/2017 | – |
| All Items Of Machinery Including Prime Movers, Instruments, Apparatus And Appliances, Control Gear And Transmission Equipment, Auxiliary Equipment (Including Those Required For Research And Development Purposes, Testing And Quality Control), As Well As Al | 980100 | 18% | – | 01/07/2017 | – | |
| Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn | Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics | 53109020 | 5% | – | 01/07/2017 | – |
Understand Decorative Items: A Guide to HSN Codes and GST Rates
“Decorative items” encompass a vast array of products, making their HSN (Harmonized System of Nomenclature) classification and corresponding GST (Goods and Services Tax) rates a common point of confusion for businesses. The classification often depends heavily on the material composition and specific use of the item. Let’s navigate the various HSN codes and GST rates for different types of decorative items.
Decorative Plywood: A Foundation for Design
One prominent category of decorative items in the data is Decorative Plywood. This versatile material, used in furniture, interior design, and other decorative applications, falls under HSN Chapter 44: “Wood and articles of wood; wood charcoal.”
Several HSN codes are provided for various types of decorative plywood, all attracting an 18% GST rate, effective from November 15, 2017:
- 44122310: Decorative Plywood (Other, with at least one outer ply of nonconiferous wood: Other, containing at least one layer of particle board)
- 44122920: Decorative Plywood (Other, with at least one outer ply of nonconiferous wood: Other)
- 44121310: Decorative Plywood (Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: With at least one outer ply of tropical wood specified in sub-heading Note 1 to this Chapter)
- 44123410: Decorative Plywood
- 44123310: Decorative Plywood
- 44129310: Decorative Plywood (Other: Other, containing at least one layer of particle board)
- 44122210: Decorative Plywood (Other, with at least one outer ply of nonconiferous wood: With at least one ply of tropical wood specified in sub-heading Note 1 to this Chapter)
- 44123210: Decorative Plywood (Other, with at least one outer ply of non-coniferous wood)
- 44129910: Decorative Plywood (Other: Other)
- 44121910: Decorative Plywood (Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: Other)
- 44121410: Decorative Plywood (Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: Other, with at least one outer ply of non-coniferous wood)
Decorative Wooden Tableware and Kitchenware Parts
Beyond plywood, the data also highlights “Parts Of Domestic Decorative Articles Used As Tableware And Kitchenware” made of wood. These fall under HSN Chapter 44 as well, specifically:
- 44219960: Parts Of Domestic Decorative Articles Used As Tableware And Kitchenware with a 12% GST rate, effective from November 15, 2017.
- 44219160: Parts Of Domestic Decorative Articles Used As Tableware And Kitchenware with a 12% GST rate, effective from November 15, 2017.
- The broader HSN 4421 for “Wood Paving Blocks, Articles Of Densified Wood Not Elsewhere Included Or Specified, Parts Of Domestic Decorative Articles Used As Tableware And Kitchenware” has an 18% GST rate, effective from November 15, 2017. This suggests that the finished articles (if not specifically “parts” of tableware/kitchenware) may fall under the higher rate.
Artistic and Ornamental Decorative Items
The category of “decorative items” also extends into the realm of art and plastics:
- Works of Art, Collectors’ Pieces and Antiques (Chapter 97):
- 9701: “Paintings, Drawings And Pastels, Executed Entirely By Hand, Other Than Drawings Of Heading 4906 And Other Than Hand-Painted Or Hand-Decorated Manufactured Articles; Collages And Similar Decorative Plaques” are classified under HSN 9701 and have a 12% GST rate, effective from July 1, 2017. This covers original artworks intended for decorative purposes.
- Plastics and Articles Thereof (Chapter 39):
- 39269049: “Rings, Buckles, Tacks, Washers And Other Decorative Fittings Made Of Plastic Used As Trimmings And Embellishments For Leather Products; Patterns For Leather Foot” fall under this HSN and attract an 18% GST rate, effective from November 15, 2017.
- 39264051: “Statuettes And Other Ornamental Articles: Decorative Sheets: Of Polyurethane Foam” also fall under this HSN and have an 18% GST rate, effective from November 15, 2017.
Decorative Fabrics
Textiles can also be decorative. Within HSN Chapter 53: “Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn,” we find:
- 53109020: “Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Other :Decorative Fabrics” attract a 5% GST rate, effective from July 1, 2017.
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