There is no single gift items hsn code: each gift takes the code of what it is made of and what it is. Many handicrafts and decorative items are 5%, including candles (3406), wooden artware (4420), ceramic statues (6913), metal statuettes and trophies (8306) and hand made paintings (9701). Most other gifts, such as photo frames, artificial flowers and gadgets, are 18%.
A hamper that mixes items at different rates and is sold at one price is taxed at the highest rate in it. This page lists common gifts, a gift shop's bill and the credit rule for corporate gifts. Furniture and other home goods start at the furniture hub.
Gift items and handicrafts: codes and GST rates
Item / HSN / GST- Candles5%Tapers and the like
- Wooden statuettes, inlay work, jewellery boxes5%Wood artware
- Ceramic statues and ornaments5%Ornamental ceramics
- Stone statues and ornamental articles5%Stone artware
- Brass and metal statuettes, bells, trophies5%Base metal ornaments
- Hand made paintings5%Executed entirely by hand
- Basketware and cane products5%Plaiting materials
- Idols of clayNilNil list
- Photo frames18%Wooden frames
- Artificial flowers18%Not handicraft
- Gift hampers with mixed items5% or 18%Highest rate of any item applies
- Corporate gadgets (speakers, mugs, pens)As the goodsEach item's own code
Quick facts
HSN code
Depends on material and typeHandicraft rate
5% for many items named in Schedule IOther gifts
Usually 18%Mixed hampers
Highest rate of any item in the packDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCredit
Blocked on goods given as free gifts
Gift items hsn code and gst rate table
| Gift | HSN | GST |
|---|---|---|
| Candles, scented candles | 3406 | 5% |
| Wooden showpieces, carved boxes | 4420 | 5% |
| Ceramic figurines | 6913 | 5% |
| Marble and stone figurines | 6802 | 5% |
| Brass idols, bells, trophies | 8306 | 5% |
| Hand painted artwork | 9701 | 5% |
| Cane baskets | 4602 | 5% |
| Clay idols | 6912 | Nil |
| Photo frame | 4414 | 18% |
| Artificial flowers | 6702 | 18% |
| Coffee mug (ceramic) | 6912 | 5% |
| Pen set | 9608 | 18% |
| Bluetooth speaker | 8518 22 | 18% |
| Perfume | 3303 | 18% |
Handicraft hsn code and gst rate
Schedule I lists a range of handicraft items at 5%: wooden statuettes and inlay work, ceramic and stone statues, base metal statuettes and ornaments, basketware, hand made paintings and others. The code is set by the material, not by the word handicraft. A machine made decorative item in the same heading may still be 5% if the entry covers it; read the entry text.
Candle hsn code and gst rate
Candles, tapers and similar items are 3406 at 5%. Scented, decorative and festival candles share the code. Candle holders are classified by material, for example glass holders under 7013 at 18%.
Trophy hsn code
Trophies and statuettes of base metal are ornaments under 8306 at 5%. Trophies made mainly of acrylic or plastic are 3926 at 18%, and crystal or glass trophies 7013 at 18%. See glass.
Gift shop invoice
Gift shop bill to a company: Brass idols, HSN 8306, 50 pieces, Rs 25,000, GST 5% Rs 1,250. Scented candles, HSN 3406, 100 pieces, Rs 15,000, GST 5% Rs 750. Photo frames, HSN 4414, 50 pieces, Rs 10,000, GST 18% Rs 1,800. Total Rs 53,800.
Corporate gifts and credit
A company buying gifts for customers or staff cannot take input tax credit on goods given away as gifts, because section 17(5) blocks credit on goods disposed of by way of gift. Gifts by an employer to an employee up to Rs 50,000 a year are not treated as a supply. Gift sets sold at one price follow the mixed supply rule. See toys and crockery for other common gifts.
Gift and handicraft codes here reflect a general reading of the entries for each material. The exact entry decides whether an item is 5% or 18%, so check the GST portal and ask a GST practitioner or chartered accountant about bulk corporate gift orders.
Frequently asked questions
What is the hsn code for gift items?
Each gift takes its own code by material and type. Many handicrafts are 5% and most other gifts are 18%.
What is the candle hsn code and gst rate?
Candles are 3406, at 5%.
What is the trophy hsn code and gst rate?
Metal trophies are 8306 at 5%. Acrylic and glass trophies are 18%.
What is the handicraft hsn code?
Handicrafts are coded by material, such as 4420 for wood, 6913 for ceramics and 8306 for metal. Many are 5%.
Can a business claim ITC on gifts?
No. Credit on goods given away as gifts is blocked.