Seeks to prescribe concessional KSGST 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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....dicraft 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 Kerala State Goods and Services Tax Act, 2017 (20 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 inlay work or some similar work of a substantial nature; possess distincti....

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....rror) 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 animals, writing sets, ashtray, candle stand) 6 % 19. 6815 99 90 Stone art ware, stone inlay work 6 % 20. 6912 00 ....