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TMI BlogSeeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018X X X X Extracts X X X X X X X X Extracts X X X X ..... he inter-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax, 2017 (13 of 2017) as is in excess of the rate specified in column (4) of the said Table, Explanation - For the purpose of this notification, the expression handicraft goods means Goods predominantly made by hand even though some tools or machinery may also have been used in the process; such goods are graced with visual appeal in the nature of ornamentation or in-lay work or some similar work of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 5 % 8. 4823 Articles made of paper mache 5 % 9. 5607, 5609 Coir articles 5 % 10. 5609 00 20, 5609 00 90 Toran, Doorw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and terracotta, other clay articles 12% 21. 6913 90 00 Statuettes other ornamental ceramic articles (incl blue potteries) 12 % 22. 7009 92 00 Ornamental framed mirrors 12 % 23. 7018 10 Bangles, beads and small ware 5 % 24. 7018 90 10 Glass statues [other than those of crystal] 12 % 25. 7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] 12 % ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9504 Ganjifa card 12% 36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material 12 % 37. 9602 Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) 12 % 38. 9701 Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) 12 % ..... X X X X Extracts X X X X X X X X Extracts X X X X
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