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of <h1>Government amends GST rates under Section 11(1), setting mostly 2.5% and 1.5% for jewellery items</h1> The Government of Gujarat, exercising powers under section 11(1) of the Gujarat Goods and Services Tax Act, 2017, amends Notification No. 21/2018-State Tax (Rate) by substituting its tariff table to specify GST rates for a list of handicraft and artisanal goods (including handcrafted candles, bags, carved wood and stone products, handmade paper, textiles, embroidered articles, metal and glass artware, hand-painted works, toys, furniture of bamboo/rattan/cane, and similar items). Most entries attract 2.5% state GST, with certain jewellery and imitation-jewellery items at 1.5%. The amendment takes effect from 22 September 2025.
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