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What are the Gst Rates and Hsn Code on Home Decor Painted Glass Bottle Handicraft Goods?
I would want to know the gst rate and the hsn code for handcrafted home decor items made from glass bottles painted with acrylic colours.
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| 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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