Prescribe concessional MGST 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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....ashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts 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 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 vis....

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.... 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 ₹ 1000 per piece 2.5 % 17. 6117, 6214 Handmade/hand embroidered shawls of sale value exceeding ₹ 1000 per piece 6 % 18. 6802 Carved stone products (e.g., statues, statuettes, figures of anima....