In the GST regime, art works such as paintings, drawings, engravings, sculpture, lithograph etc fall under the 12% bracket. In the pre-GST regime handicrafts were exempted from taxation. But under GST, exemption for many of the handicrafts is removed. The export of handicrafts is treated as zero-rated supply under Section 2 (109) of Model GST Law.

In chapter 97 of GST rates, Paintings, Decorative & Sculptures – Madhubani, Kalamkari & Rajasthani Paintings, Sculptures, Statuary, Stuffed Animals and Antiques are all taxed with 12% GST.






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Kerala GST - State Goods and Services Tax Department
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