Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

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....plies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much central tax leviable thereon under section 9 of the said Act as is in excess of the rate specified in column (4) of the said Table. Explanation - For the purpose of this notification, the expression "handicraft goods" means -Goods predominantly made by hand even though some tools or machinery may also have been used in the process; such goods are graced with visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature; possess distinctive features, which can be aesthe....

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....607, 5609 Coir articles 2.5% 11. 5609 00 20, 5609 00 90 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps 2.5% 12. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 2.5 % 13. 5804 30 00 Handmade lace 2.5 % 14. 5805 Hand-woven tapestries 2.5 % 15. 5808 10 Hand-made braids and ornamental trimming in the piece 2.5 % 16. 5810 Hand embroidered articles 2.5 % 17. 6117, 6214 Handmade/hand embroidered shawls 2.5 % 18. 6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 2.5 % 19. ....

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....wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll) 2.5 % 35. 9504 Ganjifa card 2.5 % 36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell, and other animal carving material 2.5 % 37. 9602 Worked vegetable or mineral carving materials and articles thereof; articles of wax, Stearin, natural gums or natural resins, or of modelling pastes, etc. (including articles of lac, shellac) 2.5 % 38. 9701 Hand paintings, drawings, and pastels (including Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, Basoli, etc.) 2.5 % 39. 9703 Original sculptures and statuary, in metal, stone, or any other material 2.5 ....

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.... of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 2.5 % 8. 4823 Articles made of paper mache 2.5 % 9. 5607, 5609 Coir articles 2.5 % 10. 5609 00 20, 5609 00 90 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps 2.5% 11. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 2.5 % 12. ....