What are the Gst Rates and Hsn Code on Home Decor Painted Glass Bottle Handicraft Goods?

Painted glass bottle handicraft items for home decor have the following classification:

1. HSN Code: Painted/decorated glass bottles used as home decor items fall under:
- HSN 7013: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018). This covers decorative glass articles including painted/decorated bottles.
- Alternatively HSN 9701 or 9999 if classified as hand-crafted art items.

2. GST Rate on HSN 7013: 18% GST on most glassware under 7013.

3. Handicraft Exemption/Concession: If the items are manufactured by an artisan/craftsperson using manual skills (without the use of electrically operated equipment other than those approved), they may qualify as handicrafts and could attract a lower GST rate or exemption under specific notifications.
- Handicraft goods supplied by a registered supplier attract 12% GST in many cases.
- As per GST Council decisions, handicraft items produced by craftsmen were included in the concessional rate notifications.

4. E-Commerce for Handicrafts: If selling on e-commerce platforms (Amazon, Flipkart, Etsy), the e-commerce operator collects TCS — ensure your GSTIN is correctly linked.

5. Practical Advice: Take a position on HSN 7013 at 18% unless you can clearly establish that the items are hand-crafted under the definition in the handicraft notifications. For high-volume businesses, consider obtaining an advance ruling from your state GST authority for certainty.

6. Export: If exporting these painted glass handicrafts, they are zero-rated under GST with LUT.

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Gurpreet Singh

Aashok Kumar Sharma

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