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        Case ID :
        GST - States

        Amendment in Notification No. SRO-366/2018- Tax (Rate), dated the 04th September, 2018 - S.O. 232 - Jammu and Kashmir SGST

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        Handmade and handcrafted goods now attract reduced GST rates under substituted tariff entries, affecting diverse artisan products. The Government amends Notification No. SRO-366/2018 by substituting the existing tariff Table with a new schedule enumerating specific handcrafted and handmade goods and assigning reduced GST rates-mainly 2.5%, with 1.5% for certain filigree and imitation jewellery items-across discrete tariff items and descriptive entries, taking effect on 22 September 2025.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Handmade and handcrafted goods now attract reduced GST rates under substituted tariff entries, affecting diverse artisan products.</h1> The Government amends Notification No. SRO-366/2018 by substituting the existing tariff Table with a new schedule enumerating specific handcrafted and handmade goods and assigning reduced GST rates-mainly 2.5%, with 1.5% for certain filigree and imitation jewellery items-across discrete tariff items and descriptive entries, taking effect on 22 September 2025.

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