Tax
GST on art
- Paintings, drawings and pastels done entirely by hand (HSN 9701) and original sculptures (HSN 9703) are taxed at 5% GST from 22 September 2025.
- A sale within your state carries CGST and SGST; a sale to another state carries IGST.
- Your invoice shows your GSTIN, and your buyer's GSTIN when they are registered.
Source: CBIC: GST rates for goods