GST on Art & Culture — Artworks, Handicrafts, Antiques & Performances
The art and culture sector — paintings, sculptures, handicrafts, antiques, galleries and cultural performances — is covered by GST with rates that vary by the type of item or service. This guide explains how GST applies to art and culture. (Rates are revised periodically — confirm the current position for your item’s HSN/SAC.)
GST on artworks & sculptures
Original works of art such as paintings, drawings and sculptures are goods under GST and are typically taxed at 12% when sold. Dealers and galleries selling art charge GST on the sale value and can claim input tax credit on eligible inputs; some art sold by the original artist may have specific treatment.
Handicrafts & cultural goods
Many handicrafts and handmade cultural goods have been given concessional GST rates (commonly 5% or 12%) to support artisans. The exact rate depends on the product’s classification, so map each item to its correct HSN.
Antiques
Antiques (e.g., items above a specified age) are classified separately and often taxed at 12%; dealers may also use the margin scheme for second-hand goods where applicable, paying GST only on the margin without claiming ITC.
Cultural services & performances
Admission to certain cultural events below a specified ticket price, and performances by artists in recognised art forms up to a threshold, may be exempt or concessionally taxed — see our guide on GST on music & entertainment events. Event management and commercial cultural services are generally taxable at 18%.
Frequently asked questions
What GST rate applies to paintings and sculptures?
Original artworks such as paintings and sculptures are typically taxed at 12%; confirm the current rate.
Are handicrafts taxed at a lower rate?
Many handicrafts get concessional rates (5%/12%) to support artisans, depending on the product’s HSN.
How are antiques taxed under GST?
Antiques are usually taxed at 12%; second-hand dealers may use the margin scheme where applicable.
In art, galleries or handicrafts? TAXAJ handles GST classification, the margin scheme and returns. Get GST support from TAXAJ →
Related guides: GST registration · Margin scheme for used goods · GST returns
