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<h1>Wooden frames for art and mirrors taxed at 18% GST under notification no. 43/2017, effective November 15, 2017.</h1> Wooden frames for paintings, photographs, mirrors, or similar objects are subject to a Goods and Services Tax (GST) rate of 18% under the Integrated Goods and Services Tax (IGST) or a combined rate of 9% Central Goods and Services Tax (CGST) plus 9% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This rate was established by notification no. 43/2017, effective from November 15, 2017.