GST rate change for hand-executed paintings and similar artworks takes effect from the notified implementation date. GST at 5% w.e.f. 22-09-2025 applies to goods under heading 9701 comprising paintings, drawings and pastels executed entirely by hand, excluding drawings of heading 4906 and hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques are included. The change is effected under Schedule I by Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate change for hand-executed paintings and similar artworks takes effect from the notified implementation date.
GST at 5% w.e.f. 22-09-2025 applies to goods under heading 9701 comprising paintings, drawings and pastels executed entirely by hand, excluding drawings of heading 4906 and hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques are included. The change is effected under Schedule I by Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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