Seeks to prescribe concessional WBGST 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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....ereby to exempt the intra-state 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 State tax leviable thereon under section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII 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 w....

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.... 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. 5804 30 00 Handmade lace 2.5 % 13. 5805 Hand-woven tapestries 2.5 % 14. 5808 10 Hand-made braids and ornamental trimming in the piece 2.5 % 15. 5810 Hand embroidered articles 2.5 % 16. 6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece 2.5 % 17. 6117, 6214 Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per p....