SGST rate on intra-State supply of Handicrafts.

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..... 1 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-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, he .....

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..... ods Rate (1) (2) (3) (4) 1. 3406 Handcrafted candles 6% 2. 4202 22,4202 29,4202 3110, 4202 3190, 4202 32, 4202 39 Handbags including pouches and purses; jewellery box 6% 3. 4416, 4421 99 90 Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) 6% 4. 4414 00 00 Wooden frames for painting, photographs, mirrors etc. 6% 5. 4420 S .....

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..... rom cotton yarn or woollen yarn and 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, 62 .....

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..... cask, cake cover, tulip bottle, vase 6% 26. 7113 11 10 Silver filigree work 1.5% 27. 7117 Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) 1.5% 28. 7326 90 99 Art ware of iron 6% 29. 7419 99 Art ware of brass, copper/ copper alloys, electro plated with nickel/silver 6% 30. 7616 99 90 Aluminium art ware 6% 31. 8306 Bells, gongs and lik .....

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..... al gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) 6% 38. 9701 Hand paintings drawings and pastels (including 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% 2. This notification shall come into force on the 27th day July .....

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