Picture frame HSN Code
GST rates and HSN code for Picture frame.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Miscellaneous articles of base metal | Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Bells, Gongs And The Like | 83061000 | 12% | – | 22/09/2017 | – |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Photograph, Picture Or Similar Frames; Mirrors | 83063000 | 12% | – | 22/09/2017 | – | |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal | 8306 | 12% | – | 22/09/2017 | – | |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Statuettes And Other Ornaments: – Plated With Precious Metal:Statuettes | 83062110 | 12% | – | 22/09/2017 | – | |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Statuettes And Other Ornaments: – Plated With Precious Metal:Trophies | 83062120 | 12% | – | 22/09/2017 | – | |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Statuettes And Other Ornaments: – Plated With Precious Metal:Other | 83062190 | 12% | – | 22/09/2017 | – | |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Statuettes And Other Ornaments: – Other:Other | 83062990 | 12% | – | 22/09/2017 | – | |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Statuettes And Other Ornaments: – Other:Trophies | 83062920 | 12% | – | 22/09/2017 | – | |
| Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal – Statuettes And Other Ornaments: – Other:Statuettes | 83062910 | 12% | – | 22/09/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Thermionic, Cold Cathode Or Photo-Cathode Valves And Tubes (For Example, Vacuum Or Vapour Or Gas Filled Valves And Tubes, Mercury Arc Rectifying Valves And Tubes, Cathode-Ray Tubes, Television Camera Tubes) – Cathode-Ray Television Picture Tubes, Includin | 85401190 | 18% | – | 01/07/2017 | – |
| Thermionic, Cold Cathode Or Photo-Cathode Valves And Tubes (For Example, Vacuum Or Vapour Or Gas Filled Valves And Tubes, Mercury Arc Rectifying Valves And Tubes, Cathode-Ray Tubes, Television Camera Tubes) – Cathode-Ray Television Picture Tubes, Includin | 8540 | 18% | – | 01/07/2017 | – | |
| Thermionic, Cold Cathode Or Photo-Cathode Valves And Tubes (For Example, Vacuum Or Vapour Or Gas Filled Valves And Tubes, Mercury Arc Rectifying Valves And Tubes, Cathode-Ray Tubes, Television Camera Tubes) – Cathode-Ray Television Picture Tubes, Includin | 85401110 | 18% | – | 01/07/2017 | – | |
| Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | Children’S Picture, Drawing Or Colouring Books Children’S Picture, Drawing Or Colouring Books : Picture Books | 49030010 | Nil | – | 01/07/2017 | – |
| Children’S Picture, Drawing Or Colouring Books Children’S Picture, Drawing Or Colouring Books : Drawing Or Colouring Books | 49030020 | Nil | – | 01/07/2017 | – | |
| Services | Motion Picture, Videotape And Television Programme Distribution Services | 999614 | 12/18/28 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 1/01/2019 25/01/2018 | – |
| Motion Picture Projection Services | 999615 | 12/18/28 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 1/01/2019 25/01/2018 | – | |
| Articles of iron or steel | Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors And Windows And Their Frames And Thresholds For Doors, S | 73081000 | 18% | – | 01/07/2017 | – |
| Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors And Windows And Their Frames And Thresholds For Doors, S | 73089020 | 18% | – | 01/07/2017 | – | |
| Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors And Windows And Their Frames And Thresholds For Doors, S | 73089070 | 18% | – | 01/07/2017 | – | |
| Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors And Windows And Their Frames And Thresholds For Doors, S | 73089030 | 18% | – | 01/07/2017 | – |
Understand the HSN Code for Picture Frames
Understanding the Harmonized System Nomenclature (HSN) code is crucial for businesses dealing with picture frames under India’s Goods and Services Tax (GST) system. This six-digit code standardizes the classification of goods for taxation. Based on the provided data, picture frames made of base metal are specifically addressed.
Identify the GST Rate for Base Metal Picture Frames
According to the data, picture frames made of base metal fall under Chapter 83: Miscellaneous articles of base metal. Specifically:
- Photograph, Picture Or Similar Frames; Mirrors of base metal are classified under HSN code 83063000 with a GST rate of 12%. This rate became effective on September 22, 2017.
- The broader category Bells, Gongs And The Like, Non-Electric, Of Base Metal; Statuettes And Other Ornaments, Of Base Metal; Photograph, Picture Or Similar Frames, Of Base Metal; Mirrors Of Base Metal under HSN code 8306 also carries a GST rate of 12%, effective from the same date.
Therefore, the GST rate applicable to picture frames made of base metal is 12%.
Note Other Potentially Related Items
The provided data also includes other items that might seem related but are classified differently:
- Cathode-Ray Television Picture Tubes under HSN code 8540 have an 18% GST rate. These are components of televisions, not decorative picture frames.
- Children’S Picture Books under HSN code 49030010 have a Nil GST rate, as they are considered printed books.
- Various structures and parts of structures of iron or steel under HSN code 7308 have an 18% GST rate. These are construction materials, not picture frames.
It’s important to distinguish that the 12% GST rate specifically applies to photograph, picture, and similar frames made of base metal.
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