Seeks to prescribe concessional IGST 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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....tate supplies 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 integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax, 2017 (13 of 2017) 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 nat....

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....of paper mache 5% 10. 5607, 5609 Coir articles 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 5% 12. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 5 % 13. 5804 30 00 Handmade lace 5 % 14. 5805 Hand-woven tapestries 5 % 15. 5808 10 Hand-made braids and ornamental trimming in the piece 5 % 16. 5810 Hand embroidered articles 5 % 17. 6117, 6214 Handmade/hand embroidered shawls 5 % 18. 6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 5....

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.... Channapatna toys, Thanjavur doll) 5 % 35. 9504 Ganjifa card 5 % 36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell, and other animal carving material 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) 5 % 38. 9701 Hand paintings, drawings, and pastels (including Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, Basoli, etc.) 5 % 39. 9703 Original sculptures and statuary, in metal, stone, or any other material 5 %] [354/255/2018 -TRU] (Gunjan K....

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.... 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] 5 % 8. 4823 Articles made of paper mache 5 % 9. 5607, 5609 Coir articles 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. 5% 11. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 5 % 12. 5804 30 00 Handmade lace 5 % 13. 5805 Hand-woven tapestries 5 % 14. 5808....