Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lies 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 union territory tax leviable thereon under section 7 of the Union Territory Goods and Service Tax, 2017 (14 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 substantial natu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd aabhala (mirror) with or without hanging flaps. 2.5% 11. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 2.5 % 12. 5804 30 00 Handmade lace 2.5 % 13. 5805 Hand-woven tapestries 2.5 % 14. 5808 10 Hand-made braids and ornamental trimming in the piece 2.5 % 15. 5810 Hand embroidered articles 2.5 % 16. 6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding ₹ 1000 per piece 2.5 % 17. 6117, 6214 Handmade/hand embroidered shawls of sale value exceeding ₹ 1000 per piece 6 % 18. 6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6 % 19. 6815 99 90 Stone art ware, stone inlay work 6 % .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ther animal carving material 6 % 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) 6 % 38. 9701 Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) 6 % 39. 9703 Original sculptures and statuary, in metal, stone or any other material 6 % [354/255/2018 -TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India ************** NOTES:- 1. Substituted vide Notification No. 20/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as "4414 00 00" 2. Substituted .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X