Union Territory Tax Notifications (Rate)

Title Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018
Number 21/2018
Date 26-07-2018
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In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 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, heading or Chapter, as specified in the corresponding entry in column (2), from so much union territory tax leviable thereon under section 7 of the Union Territory Goods and Service Tax, 2017 (14 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 item

Description of GoodsRate(1)(2)(3)(4)1.3406Handcrafted candles 6 %2.4202 22, 4202 29, 4202 3110, 4202 3190, 4202 32, 4202 39Handbags including pouches and purses; jewellery box6 %3.4416, 4421 99 90Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)6 %4.4414 00 00Wooden frames for painting, photographs, mirrors etc6 %5.4420Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]6 %6.4503 90 90 4504 90Art ware of cork [including articles of sholapith]6 %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]2.5 %8.4823Articles made of paper mache2.5 %9.5607, 5609Coir articles2.5 %10.5609 00 20, 5609 00 90Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps.2.5 %11.57Handmade carpets and other handmade textile floor coverings (including namda/gabba)2.5 %12.5804 30 00Handmade lace2.5 %13.5805Hand-woven tapestries2.5 %14.5808 10Hand-made braids and ornamental trimming in the piece2.5 %15.5810Hand embroidered articles 2.5 %16.6117, 6214Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece2.5 %17.6117, 6214Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece6 %186802Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)6 %19.6815 99 90Stone art ware, stone inlay work6 %20.6912 00 10 6912 00 20 Tableware and kitchenware of clay and terracotta, other clay articles6 %21.6913 90 00Statuettes & other ornamental ceramic articles (incl blue potteries)6 %22.7009 92 00Ornamental framed mirrors6 %
23.7018 10 Bangles, beads and small ware2.5 %24.7018 90 10Glass statues [other than those of crystal]6 %25.7020 00 90Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]6 %26.7113 11 10Silver filigree work1.5 %27.7117Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)1.5 %28.7326 90 99Art ware of iron6 %29.7419 99Art ware of brass, copper/ copper alloys, electro plated with nickel/silver6 %307616 99 90Aluminium art ware 6 %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)6 %32.9405 10Handcrafted lamps (including panchloga lamp)6 %33.9401 50, 9403 80Furniture of bamboo, rattan and cane6 %34.9503Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)6 %35.9504Ganjifa card6 %36.9601Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material6 %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)6 %38.9701Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)6 %39.9703Original sculptures and statuary, in metal, stone or any other material6 %