Paintings, drawings and pastels :
| Code | Description | GST Rate |
|---|---|---|
| 9701 | PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF HEADING 4906 AND OTHER THAN HAND-PAINTED OR HAND-DECORATED … | 12.00% |
| 970121 | PAINTINGS, DRAWINGS AND PASTELS | 12.00% |
| 970122 | MOSAICS | 12.00% |
| 970129 | OTHER | 12.00% |
| 970190 | Other | 12.00% |
| 970191 | PAINTINGS, DRAWINGS AND PASTELS | 12.00% |
| 970192 | MOSAICS | 12.00% |
| 970199 | OTHER | 12.00% |