Seeks to amend Notification No. 21/2018- Union Territory Tax (Rate) dated 26.07.2018. - Concessional UTGST rate on specified handicraft items

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....f Finance (Department of Revenue), No. 21/2018- Union Territory Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 26th July, 2018, namely:- In the said notification, for the Table and the entries relating thereto, the following shall be substituted, namely:- "TABLE S. No. Chapter, Heading, Sub- heading or Tariff item Description of Goods Rate (1) (2) (3) (4) 1. 3406 Handcrafted candles 2.5 % 2. 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 Handbags including pouches and purses; jewellery box 2.5 % 3. 4416, 4421 99 90 Carved wood pr....

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.... % 16. 5810 Hand embroidered articles 2.5 % 17. 6117, 6214 Handmade/hand embroidered shawls  2.5 % 18. 6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 2.5 % 19. 6815 99 90 Stone art ware, stone inlay work 2.5 % 20. 6912 00 10, 6912 00 20 Tableware and kitchenware of clay and terracotta, other clay articles 2.5% 21. 6913 90 00 Statuettes & other ornamental ceramic articles (incl. blue potteries) 2.5 % 22. 7009 92 00 Ornamental framed mirrors 2.5 % 23. 7018 10 Bangles, beads and small ware 2.5 % 24. 7018 90 10 Glass statues [other th....