Seeks to prescribe concessional SGST 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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.... 2018 No.FTX.56/2017/Pt-III/146.- In exercise of the powers conferred by sub-section (1) of Section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No- XXVIII of 2017) (hereafter in this notification referred to as "the said Act"), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the i....

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....d and are amply different from mechanically produced goods of similar utility. Table S.No. Chapter, Heading, Sub-heading or Tariff item Description of Goods Rate (1) (2) (3) (4) 1. 3406 Handcrafted candles 6% 2. 4202 22,4202 29, 4202 3110, 4202 3190, 4202 32, 4202 39 Handbags including pouches and purses; jewellery box 6% 3. 4416, 4421 99 90 Carved wood products, art ware/decor....

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....orai mat] 2.5% 8. 4823 Articles made of paper mache 2.5% 9. 5607, 5609 Coir articles 2.5% 10. 56090020, 56090090 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....

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....ads 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 jewellery , cardamom garland] 1.5% 28. 7326 90 99 Art ware of Iron 6% 29. 7419 99 ....