Wooden photo frame HSN code: 4414 lines
A wooden photo frame is heading 4414, “wooden frames for paintings, photographs, mirrors or similar objects”, and most sellers use 4414 90 00. The HS 2022 split added 4414 10 00 for frames of tropical wood and 4414 90 00 (“other”) for the rest; the older undivided 4414 00 00 is still listed.
| Line | What it covers |
|---|---|
| 4414 00 00 | Wooden frames for paintings, photographs, mirrors or similar objects (older undivided line) |
| 4414 10 00 | Of tropical wood |
| 4414 90 00 | Other |
Source: GST portal HSN master, heading 4414, read 30 Oct 2026. Last verified: 30 Oct 2026.
Metal photo frame HSN code 8306 30 00
A frame of iron, steel, brass or aluminium is 8306 30 00, “photograph, picture or similar frames, mirrors” of base metal. Do not pick 8306 21 or 8306 29 for a brass table frame: those lines are statuettes and other ornaments, and 8306 10 00 is bells and gongs.
The invoice rarely needs all eight digits. Sellers with aggregate turnover up to ₹5 crore last year write 4 digits (4414, 8306); above ₹5 crore, 6 digits (441490, 830630), under CBIC Notification 78/2020-Central Tax from 1 April 2021.
Photo frame GST rate: why sites print 5%, 12% or 18%
A wooden photo frame is 4414 at 18%, not 4420: heading 4414 names frames for photographs, while 4420 covers wooden statuettes and ornaments at 5% (Schedule I S.No. 305). That 5% entry is the likely source of the 5% some pages print for wooden frames. Schedule I of Notification 9/2025-IT(Rate) has no 4414 entry; 4414 sits in Schedule II at S.No. 161.
Search results disagree. Some sites print 5% for 4414 with “earlier 12%”, others print 18% next to 12% for the same heading. Neither 5% nor 12% is a current 4414 entry. From 22 September 2025 the entries we read are 18% for 4414 (Schedule II S.No. 161) and 5% for 8306 base-metal frames (Schedule I S.No. 420).
Plastic frames are the grey area. No plastics line in the master names frames, so sellers use 3924 (other household articles) or 3926 40 (statuettes and other ornamental articles). Both are 18%, under S.No. 125 and S.No. 127, so the rate does not change with the choice. Pick one line, use it on every invoice for that frame, and confirm it with your CA.
GST rate on photo frames and what to enter on a listing
GST on photo frames from 22 September 2025: wooden frames (4414) 18% under Schedule II S.No. 161, base-metal frames (8306) 5% under Schedule I S.No. 420, and plastic frames (3924 or 3926) 18% under Schedule II S.No. 125 or 127 of Notification 9/2025-IT(Rate).
- Pick the row by frame material from the table at the top: wood, base metal or plastic.
- Enter the heading in the listing’s HSN field: 4414, 8306, 3924 or 3926; on the invoice use 4 digits, or 6 if last year’s turnover was above ₹5 crore.
- Enter the GST rate of that heading’s notification entry, and put the same code and rate on the tax invoice.
Worked case (illustration): a home-decor seller lists a wooden collage frame and a brass table frame. The collage frame is 4414 (4414 90 00) at 18%; the brass frame is 8306 (8306 30 00) at 5%. One order, two invoice lines: two codes, two rates.
Checked against the GST portal and the notification
On 30 Oct 2026 we dumped headings 4414 (6 lines), 8306 (13 lines), 3924, 3926 and 4420 from the GST portal master, and read Notification 9/2025-IT(Rate) entries S.No. 125, 127, 161, 305 and 420 against them. Every code and rate on this page comes from those two reads; none is copied from another HSN site.
Related HSN codes for home decor sellers
Frame sellers often list plastic household items too, and ship in cartons; these pages carry those codes.
| Item | Heading | Page |
|---|---|---|
| Plastic household articles (bottles, containers) | 3924 | Water bottle HSN code |
| Cartons and shipping boxes | 4819 | Carton box HSN code |
| Wooden tables, beds and wardrobes | 9403 | Wooden furniture HSN code |
| Other seller products | — | HSN codes list by product |
Headings as checked on each linked page.
Photo frame HSN code: questions
What is the HSN code for photo frame?
It depends on the material: 4414 for wooden frames, 8306 30 00 for base-metal frames, 3924 or 3926 for plastic frames.
What is the HSN code and GST rate for a wooden photo frame?
4414 (4414 90 00, or 4414 10 00 for tropical wood) at 18%, Schedule II S.No. 161 of Notification 9/2025.
What is the HSN code for a metal photo frame?
8306 30 00, photograph, picture or similar frames of base metal, at 5% under Schedule I S.No. 420.
What is the HSN code for a plastic photo frame?
No plastics line names frames; sellers use 3924 (household articles) or 3926 40 (ornamental articles), both 18%; confirm with your CA.
Why do some sites say 5% or 12% GST on wooden frames?
5% belongs to 4420 wooden ornaments, and 12% is not a current 4414 entry; since 22 September 2025, 4414 frames sit in the 18% schedule (S.No. 161).
How many digits of the photo frame HSN code go on the invoice?
4 digits if turnover is up to ₹5 crore, 6 digits above.
Related
Checked by the StitchMagic team on 30 Oct 2026. StitchMagic is a set of free tools and one AI listing agent (ListMagic) for online sellers in India that helps them list faster on Meesho, Flipkart and Amazon.in and sell more. Found an error? Tell us; we correct with a dated note.