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<h1>Amended Tax Rates for Handcrafted Art: 12% IGST or 6% CGST and SGST/UTGST Each, Effective January 2022.</h1> Goods classified under this schedule, including paintings, drawings, and pastels executed entirely by hand, collages, mosaics, and similar decorative plaques, are subject to an Integrated Goods and Services Tax (IGST) at 12% or a combined Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 6% each. This classification excludes drawings under heading 4906 and hand-painted or hand-decorated manufactured articles. The schedule was amended by Notification No. 18/2021-Integrated Tax (Rate) effective from January 1, 2022.