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March 11, 2025

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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
Original works of art, including paintings, drawings, and pastels, are charged a 12% GST.

2. Printed Paintings & Posters (HSN 4911): 12% GST
Posters, prints, and other mass-produced artwork also attract 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
Plain glass mirrors, including decorative or functional mirrors without special frames, fall under HSN 7009 and attract 18% GST.

2. Framed Mirrors (HSN 4414): 18% GST
Mirrors with wooden or other types of frames also attract 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.

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