SGST rate on intra-State supply of Handicrafts goods

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..... 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 state tax leviable thereon under section 9 of the Jharkhand Goods and Service Tax, 2017 (12 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 nature; possess distinctive features, which can be aesthetic, artistic, ethnic or culturally attac .....

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..... ketwork, 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] 2.5% 8. 4823 Articles made of paper mache 2.5% 9. 5607, 5609 Coir articles 2.5 % 10. 56090020, 56090090 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or .....

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..... 21. 6913 90 00 Statuettes other ornamental ceramic articles ( including 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 [ including pots, jars, votive, cask, cake cover, tulip bottle, vase 6% 26. 7113 .....

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..... Ganjifa card 6% 36. 9601 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 ( including Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli, etc.,) 6% .....

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