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Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The central government amends the integrated tax rate notification to substitute a new tariff table extending concessional IGST rates on specified handicraft goods, largely at 5% and certain handcrafted/imitative jewellery items at 3%, covering categories such as handcrafted candles, bags, carved wood, paper and textile crafts, metal, stone, ceramic and glass artware, handmade carpets, embroidered articles, toys, paintings and original sculptures. The amendment replaces the prior table in the principal notification and takes effect on 22 September 2025.
The central government amends the integrated tax rate notification to substitute a new tariff table extending concessional IGST rates on specified handicraft goods, largely at 5% and certain handcrafted/imitative jewellery items at 3%, covering categories such as handcrafted candles, bags, carved wood, paper and textile crafts, metal, stone, ceramic and glass artware, handmade carpets, embroidered articles, toys, paintings and original sculptures. The amendment replaces the prior table in the principal notification and takes effect on 22 September 2025.
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