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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....25 G.S.R. 655(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2018- Union Territory Tax (Rate), d....

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....ettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft) 2.5 % 6. 4503 90 90 4504 90 Art ware of cork (including articles of sholapith) 2.5 % 7. 4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting....

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....iece 2.5 % 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 ar....

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....statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) 2.5 % 32. 9405 10 Handcrafted lamps (including Panchloga lamp) 2.5 % 33. 9401 50, 9403 80 Furniture of bamboo, rattan, and cane 2.5 % 34. 9503 Dolls or other toys made of w....