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of <h1>Government revises Notification 22/2018-Integrated Tax to set concessional IGST 5% and 3% on specified handicrafts under section 6(1)</h1> The government amends Notification No. 22/2018-Integrated Tax (Rate) to prescribe concessional IGST rates on specified handcrafted goods, substituting the prior table of tariff items: most listed handicraft articles (candles, carved wood, handmade paper, textiles, stone and ceramic art, metalware, furniture, toys, paintings, sculptures, etc.) attract 5% IGST, while certain silver filigree and handmade imitation jewellery items attract 3% IGST. The amendment is made under section 6(1) of the IGST Act and takes effect on 22 September 2025.
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