Concessional UTGST rate on specified handicraft goods amended to prescribe reduced tax rates for listed items. Amends Notification No. 21/2018 by substituting the Table of goods to prescribe a consolidated schedule of concessional UTGST rates for specified handicraft items, listing tariff headings and descriptive categories across wood, textile, metal, stone, ceramic, glass, paper, coir, cork and other craft materials, with most items at a reduced rate and selected categories at a lower concessional rate; the amendment is issued under statutory authority and takes effect on the stated implementation date.
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Provisions expressly mentioned in the judgment/order text.
Concessional UTGST rate on specified handicraft goods amended to prescribe reduced tax rates for listed items.
Amends Notification No. 21/2018 by substituting the Table of goods to prescribe a consolidated schedule of concessional UTGST rates for specified handicraft items, listing tariff headings and descriptive categories across wood, textile, metal, stone, ceramic, glass, paper, coir, cork and other craft materials, with most items at a reduced rate and selected categories at a lower concessional rate; the amendment is issued under statutory authority and takes effect on the stated implementation date.
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