[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No. 21/2018 -Central Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 central 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 visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature; possess distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from mechanically produced goods of similar utility.

Table

 

S.No.

Chapter, Heading, Subheading or Tariff item

Description of Goods

Rate

(1)

(2)

(3)

(4)

1.

3406

Handcrafted candles

6 %

2.

4202 22,

4202 29,

4202 31 10,

4202 31 90,

4202 32,

4202 39

Handbags including pouches and purses; jewellery box

6 %

3.

4416,

4421 99 90

Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)

6 %

4.

4414 00 00

Wooden frames for painting, photographs, mirrors etc

6 %

5.

4420

Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]

6 %

6.

4503 90 90

4504 90

Art ware of cork [including articles of sholapith]

6 %

 

 

7.

4601 and 4602

Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]

2.5 %

8.

4823

Articles made of paper mache

2.5 %

9.

5607, 5609

Coir articles

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 Rs. 1000 per piece

2.5 %

17.

6117, 6214

Handmade/hand   embroidered   shawls of   sale value exceeding Rs. 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 10

6912 00 20

Tableware and kitchenware of clay and terracotta, other clay articles

6%

21.

6913 90 00

Statuettes & other ornamental ceramic articles (incl blue potteries)

6 %

22.

7009 92 00

Ornamental framed mirrors

6 %

23.

7018 10

Bangles, beads 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 jewelry, cardamom garland)

1.5 %

28.

7326 90 99

Art ware of iron

6 %

29.

7419 99

Art ware of brass, copper/ copper alloys, electro plated with nickel/silver

6 %

30.

7616 99 90

Aluminium art ware

6 %

31.

8306

Bells, gongs and like, non-electric, of base metal; 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)

6 %

 

 

32.

9405 10

Handcrafted  lamps (including panchloga lamp)

6 %

33.

9401 50,

9403 80

Furniture of bamboo, rattan and cane

6 %

34.

9503

Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)

6 %

35.

9504

Ganjifa card

6 %

36.

9601

Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material

6 %

37.

9602

Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)

6 %

38.

9701

Hand paintings drawings and  pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)

6 %

39.

9703

Original sculptures and statuary, in metal, stone or any other material

6 %

 

2. This notification shall come into force on the 27th  July, 2018.

 

 

[F.No.354/255/2018 –TRU]

 

 

(Gunjan Kumar Verma) Under Secretary to the Government of India