Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 - 21/2018 - Central GST (CGST) Rate

Concessional CGST rate for handicraft goods limits central tax on specified intra state supplies to lower slab.

Exempts intra state supplies of specified handicraft goods from central tax to the extent tax exceeds the concessional rates set in the Table, defining handicraft goods as predominantly hand made items with distinctive ornamentation or cultural features. The mechanism applies by reference to tariff items and descriptions in a prescribed Table that lists categories of handicrafts and their concessional CGST rates; the notification is effective on the stated commencement date and subsequent notifications have amended certain tariff entries and rates, including a value threshold for shawls.