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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.... No. 21/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to exempt the intra-state supplies of handicraft goods, the description ....

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....thnic or culturally attached and are amply different from mechanically produced goods of similar utility" Table S.No. Chapter, Heading, Subheading or Tariff item Description of Goods Rate (1) (2) (3) (4) 1. 3406 Handcrafted candles 6 % 2. 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 Handbags including pouches and purses; jewellery box 6 % 3. 4416, 4421 99 90 ....

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....s) 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. ....

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.... Ornamental framed mirrors 6 % 23. 7018 10 Bangles, beads and small ware 2.5 % 24. 7018 90 10 Glass statues [other than those of crystal] 6 % 25. 7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] 6 % 26. 7113 11 10 Silver filigree work 1.5 % 27. 7117 Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland....