GST on corporate gifts is the question our sales team gets asked in nearly every serious B2B enquiry, usually from someone in finance or procurement who has been burned before by a supplier’s invoice that didn’t hold up at audit time. It’s also one of the least-covered topics on any decor supplier’s website — most corporate gifting pages show a Ganesha idol and a “GST invoice provided” badge and stop there, which is not actually an answer.
We’re Kraftskala, a handcrafted home decor manufacturer working out of our own workshop in Jodhpur, Rajasthan (GSTIN 08AAJFI8603G1ZA), supplying retail and B2B corporate gifting orders. Every order — five pieces or five hundred — ships with a GST invoice showing the applicable HSN code per line. This guide is what we tell buyers directly: how GST applies to a corporate gift purchase, why input tax credit on gifts is more restricted than most procurement teams assume, what HSN code shows up against brass versus marble-dust-resin versus iron, and what your invoice should actually show.
One thing upfront: this is general information to help you ask your supplier the right questions and read your invoice correctly — it is not a tax ruling. GST treatment can depend on your company’s specific facts (how the gift is recorded, who receives it, your turnover slab), so confirm the finer points with your own CA before you file. What we can tell you with certainty is what we put on our own invoices and why.
Why This Actually Matters to Your Finance Team, Not Just Ours
From where we sit, GST comes up in three conversations with a corporate buyer, and they’re easy to mix up. First: does the invoice carry GST and hold up for your books? Yes, on every order — the one part most suppliers get right, because it’s also the easiest part.
Second is HSN classification — the code that sets the GST rate per line and is increasingly mandatory on B2B invoices. Handcrafted decor is genuinely awkward here because a single “elephant showpiece” can be solid marble, marble-dust-and-resin composite, brass, or wood with metal inlay — four materials that don’t share an HSN chapter, even though they look similar in a photo. A supplier who prints one generic code across a mixed order is doing your accounts team a disservice.
Third — and the one almost nobody explains — is input tax credit on the purchase itself. Many procurement teams assume a GST-compliant invoice means the GST is automatically claimable as ITC. For gifts, that assumption is wrong more often than it’s right.
HSN Codes by Material: What Actually Goes on the Invoice
Here is how we classify our own catalogue, grouped by material, with real in-stock picks in each group. Treat the HSN chapters below as the general classification convention for each material category — always check the exact code your supplier prints on the invoice line, since sub-headings within a chapter can vary by finish and composition.
Brass and other base-metal pieces — HSN Chapter 8306
Statuettes, ornaments and decorative ware of brass or other base metal typically fall under HSN 8306 (bells, gongs, statuettes and other ornaments of base metal). This is our most GST-straightforward category because the material is unambiguous.
Brass Akhand Jyot Oil Diya — Rs.2499
Solid brass with a borosilicate glass shade — a common premium-band leadership gift, invoiced under the brass ornament code.
Riddhi Siddhi Ganesh Brass Idol — Rs.1199
Antique Brass Shiv Pariwar Idol — Rs.2199
Lion Brass Set of 2 Figurine Showpieces — Rs.1999
Marble-dust-and-resin composite pieces — usually HSN Chapter 39, not 68
This is the classification detail most buyers get wrong, because it’s counter-intuitive: most of our “marble” elephant pairs and showpieces are cast in marble dust bonded with resin, not carved from solid marble slab. Solid dressed stone falls under HSN 6802; a resin-bonded composite is a different material and is generally invoiced under Chapter 39 (articles of plastics), not 6802. Ask any supplier directly whether a “marble” piece is solid stone or a marble-resin composite — it changes both the HSN code and, often, the applicable rate.
White Elephant Statue Pair, 8 inch — Rs.3999
Marble-dust-resin composite with hand-applied gold work — invoiced as a composite/resin article, not as worked stone.
Peach & Cream Elephant Pair Showpiece, 5 inch — Rs.1999
Premium Auspicious Marble Gift Box Set — Rs.4999
White Marble Lotus Plate Urli with Diya, 9 inch — Rs.1599
Iron and wrought-metal showpieces — HSN Chapter 7326
Iron figurines, tealight stands and desk accessories typically fall under HSN 7326 (other articles of iron or steel), distinct from both the brass (8306) and composite (Chapter 39) groups above.
Terah Taali Dance Doll Showpiece, Set of 3 — Rs.1499
Desk Pen Stand Decorative Showpiece — Rs.899
Wood with metal inlay, and pure resin — two smaller categories
A handful of pieces don’t sit neatly in the three groups above. Carved or inlaid wooden items generally fall under HSN Chapter 44 (wood articles); pure cast-resin statuettes without a marble-dust component usually sit in Chapter 39 alongside the composite marble pieces.
Handcrafted Wooden Taarkasi Elephant Showpiece, Set of 2 — Rs.1499
Wood body with brass wire inlay — worth flagging to your supplier, since a mixed-material piece like this needs a judgment call on the primary classification.
Lekhak Ganesh Idol, 10 inch — Rs.1999
The Part Almost No Supplier Tells You: Input Tax Credit on Gifts
Section 17(5)(h) of the CGST Act blocks input tax credit on “goods disposed of by way of gift or free samples.” In plain terms: if you buy corporate gifts and hand them out to employees, clients or partners without charging them anything, the GST you paid generally cannot be claimed back as ITC — even though the invoice is fully compliant and correctly shows the HSN code and rate. This surprises procurement teams, whose instinct is “we have a valid tax invoice, so the tax on it is claimable.” For gifts specifically, that’s usually not correct. A separate, related rule under Schedule I treats gifts to an employee worth more than Rs.50,000 in a financial year as a deemed taxable supply — a question about GST going out, not ITC coming in. The two get conflated often enough that we flag both here.
None of this changes what we put on your invoice — HSN code, rate and GST amount are shown correctly regardless of how you’re able to treat it downstream. It changes how your finance team should book the entry, and that’s a conversation for your CA, not for us or any other supplier. Our advice to any buyer: budget corporate gifting as a GST-inclusive cost, not a pre-tax cost with credit assumed, unless your CA confirms otherwise for your structure.
What Your Invoice Should Actually Show
Under current invoicing rules, businesses with annual turnover above Rs.5 crore must show a 6-digit HSN code on tax invoices; businesses at or below that threshold need a minimum of 4 digits on B2B invoices. Every line item on a mixed bulk order should carry its own HSN code — not one blanket code — because a single corporate gifting order routinely spans three or four HSN chapters.
On our own invoices you’ll see: our GSTIN (08AAJFI8603G1ZA), the HSN code and description per line, the applicable rate, taxable value, CGST/SGST or IGST as applicable, and the total — generated automatically against your PO once the design is approved.
Budgets, Quantities and Timelines — the Numbers Behind This
A typical mixed order runs across two or three material groups — brass idols for leadership, iron desk pieces for a wider team — exactly the scenario where per-line HSN accuracy matters most. Budget bands we see most often: under Rs.1,000 per piece for large-headcount team gifting (iron and small brass), Rs.1,000–2,000 for client and mid-management tiers (marble-composite pairs, mid-size brass idols), and Rs.2,000+ for leadership and key accounts (brass akhand jyot, marble gift box set, larger elephant pairs).
A free, itemised quote comes back within 24 hours and is held for 30 days, so GST and pricing don’t need re-confirming mid-approval. Dispatch is 10–14 working days from design approval. MOQ is 25 pieces per design for branded orders, 5 for plain pieces — no membership or access fee. Every piece gets individually cushioned inner packing before an outer carton rated for courier handling, and damage-in-transit terms are stated on your quote before you order.
Frequently Asked Questions
Do you provide GST invoices with HSN codes for corporate orders?
Yes, on every order, with the applicable HSN code shown per line item — not one blanket code across a mixed order.
Can we claim input tax credit on corporate gifts we buy from you?
This depends on how the gift is treated under Section 17(5)(h) of the CGST Act, which generally blocks ITC on goods given away as gifts. This is general information, not a tax ruling — confirm your specific treatment with your own CA before filing.
Is the HSN code the same for all your “marble” products?
No. Solid worked marble and a marble-dust-resin composite are different materials with different classifications. Ask us (or any supplier) which one a specific product is before assuming the code.
What GST rate applies to handcrafted decor?
It varies by HSN chapter — brass, composite/resin, iron and wood don’t all sit at the same rate. The rate on each invoice line is the source of truth, not a general estimate.
Do you need our GSTIN to issue an invoice?
Yes, for a B2B GST invoice we need your company’s GSTIN on the purchase order. Orders without one are still invoiced but as a standard retail GST invoice rather than a B2B one.
Is there a minimum order for GST-invoiced bulk orders?
25 pieces per design for branded orders, 5 pieces per design for plain pieces. Mixed-material orders are common and each line is classified and invoiced separately.
Get a Quote
If GST documentation and correct HSN classification matter for your procurement process — and above a handful of pieces, it should — tell us your quantity, budget and material preference on our corporate gifting quote page. You’ll get an itemised quote within 24 hours, held for 30 days, with HSN codes shown per line and no membership or access fee. Want the full range first? Download our B2B catalog.
For the wider picture, see our corporate & bulk gifting pillar guide, our buyer’s checklist for choosing a corporate gifting company (GST and HSN are item 4 on that list — this guide is the deep dive), and our guide to logo branding and MOQ. Planning for the festive season? See Diwali Gifts for Employees 2026, Corporate Diwali Gifts 2026 — hampers and bulk pricing, and our Onam corporate gifting guide. Selling decor rather than gifting it? Our wholesale supplier page for resellers covers that instead, and the full catalogue is always browsable on the Kraftskala store.
