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TMI BlogSeeks to prescribe concessional CGST rate on specified handicraft items.X X X X Extracts X X X X X X X X Extracts X X X X ..... e Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much State tax leviable thereon under section 9 of the said Act 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 nature; possess distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from mechanic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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] 2.5% 8. 4823 Articles made of paper mache 2.5% 9. 5607, 5609 Coir articles 2.5% 10. 5609 00 20, 5609 00 90 Toran, Doorway Decoration made from cotton yarn or oolen yarn and aabhala (mirror) with or without hanging flaps 2.5% 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ettes other ornamental ceramic articles (incl blue potteries) 6% 22. 7009 92 00 Ornamental framed mirrors 6% 23. 7018 10 Bangles, beads and small ware 2.5% 24. 7018 90 10 Glass statues [other than those of crystal] 6% 25. 7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] 6% 26. 7113 11 10 Silver filigree work 1.5% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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