Exempts the intra-state supplies of handicraft good

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..... , THEREFORE, In exercise of the powers conferred by sub-section (1) of section 11 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clause Act, 1904 (Act no. 1 of 1904) (as applicable in the State of Uttarakhand) on the recommendations of the council the Governor is pleased to allow to exempt the intra-state supplies of handicraft go .....

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..... r culturally attached and are amply different from mechanically produced goods of similar utility Table S.No. Chapter, Heading, Sub-heading or Tariff item Description of Goods Rate (1) (2) (3) (4) 1. 3406 Handcrafted candles 6% 2. 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 Handbags including pouches and purses; jewellery box 6% 3. 4416, 4421 99 90 Carved wood pr .....

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..... 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 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 lac .....

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..... % 23. 7810 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% 27. 7117 Handmade imitation jewellery (including natural seeds beads, jewelry, cardamom garland) 1.5% 28. 7326 90 99 Art ware of i .....

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..... 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 e .....

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