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Integrated Tax Notifications (Rate)

Title Seeks to prescribe concessional IGST(R) on specified handicraft items, to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018
Number 22/2018
Date 26-07-2018
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In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-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, heading or Chapter, as specified in the corresponding entry in column (2), from so much integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax, 2017 (13 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 attached and are amply different from mechanically produced goods of similar utility”

Table
S.NoChapter, Heading, Subheading or Tariff itemDescription of GoodsRate
(1)(2)(3)(4)
1.3406Handcrafted candles12 %
2.4202 22, 4202 29, 4202 3110, 4202 3190, 4202 32, 4202 39Handbags including pouches and purses; jewellery box12 %
3.4416, 4421 99 90Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)12 %
4.4414 00 00Wooden frames for painting, photographs, mirrors etc12 %
5.4420Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]12 %
6.4503 90 90 4504 90Art ware of cork [including articles of sholapith]12 %
7.4601 and 4602Mats, matting and screens of vegetable material, basketwork, 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]5 %
8.4823Articles made of paper mache5 %
9.5607, 5609Coir articles5 %
10.5609 00 20, 5609 00 90Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps.5 %
11.57Handmade carpets and other handmade textile floor coverings (including namda/gabba)5 %
12.5804 30 00Handmade lace5 %
13.5805Hand-woven tapestries5 %
145808Hand-made braids and ornamental trimming in the piece5 %
15.5810Hand embroidered articles5 %
166117, 6214Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece5 %
176117, 6214Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece12 %
186802Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)12 %
19.6815 99 90Stone art ware, stone inlay work12 %
206912 00 10 6912 00 20Tableware and kitchenware of clay and terracotta, other clay articles12 %
216913 90 00Statuettes & other ornamental ceramic articles (incl blue potteries)12 %
22.7009 92 00Ornamental framed mirrors12 %
23.7018 10Bangles, beads and small ware5 %
24.7018 90 10Glass statues [other than those of crystal]12 %
25.7020 00 90Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]12 %
267113 11 10Silver filigree work3 %
27.7117Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)3 %
28.7326 90 99Art ware of iron12 %
29.7419 99Art ware of brass, copper/ copper alloys, electro plated with nickel/silver12 %
30.7616 99 90Aluminium art ware12 %
31.8306Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)12 %
32.9405 10Handcrafted lamps (including panchloga lamp)12 %
33.9401 50, 9403 80Furniture of bamboo, rattan and cane12 %
34.9503Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)12 %
35.9504Ganjifa card12 %
36.9601Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material12 %
37.9602Worked 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)12 %
38.9701Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)12 %
39.9703Original sculptures and statuary, in metal, stone or any other material12 %