Maharashtra GST notification revises state tax rates for specified handcrafted and artisanal goods, mostly at 2.5% (some 1.5%). Substitutes the tariff table in Notification No. 21/2018-State Tax (Rate) with a revised schedule listing 39 classified handcrafted and artisanal goods and assigning principally a 2.5% state tax rate, with specified items (notably certain silver filigree and imitation jewellery) charged at 1.5%; issued under section 11(1) of the Maharashtra GST Act, 2017, and effective 22nd September, 2025.
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Provisions expressly mentioned in the judgment/order text.
Maharashtra GST notification revises state tax rates for specified handcrafted and artisanal goods, mostly at 2.5% (some 1.5%).
Substitutes the tariff table in Notification No. 21/2018-State Tax (Rate) with a revised schedule listing 39 classified handcrafted and artisanal goods and assigning principally a 2.5% state tax rate, with specified items (notably certain silver filigree and imitation jewellery) charged at 1.5%; issued under section 11(1) of the Maharashtra GST Act, 2017, and effective 22nd September, 2025.
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