Central Tax (Rate) Notification No 21 of 2018 dated 26th July, 2018 under GST

1.5 %

27.

7117

Handmade imitation jewellery (including natural

1.5 %

 

 

seeds, beads jewelry, cardamom garland)

 

28.

7326 90 99

Art ware of iron

 

 

6 %

29.

7419 99

Art ware of brass, copper/ copper alloys, electro

6 %

 

 

plated with nickel/silver

 

 

30.

7616 99 90

Aluminium art ware

 

 

6 %

31.

8306

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

6 %

 

 

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)

 

32.

9405 10

Handcrafted lamps (including panchloga lamp)

6 %

33.

9401 50,

Furniture of bamboo, rattan and cane

6 %

 

9403 80

 

 

34.

9503

Dolls or other toys made of wood or metal or

6 %

 

 

textile material [incl wooden toys of sawantwadi,

 

 

 

Channapatna toys, Thanjavur doll)

 

35.

9504

Ganjifa card

6 %

36.

9601

Worked  articles  of  ivory,  bone,  tortoise  shell,

6 %

 

 

horn,  antlers,  coral,   mother  of  pearl,  seashell

 

 

 

other animal carving material

 

37.

9602

Worked  vegetable  or  mineral  carving,  articles

6 %

 

 

thereof,  articles  of  wax,  of  stearin,  of  natural

 

 

 

gums or natural resins or of modelling pastes etc,

 

 

 

(including articles of lac, shellac)

 

38.

9701

Hand  paintings  drawings   and  pastels  (incl

6 %

 

 

Mysore  painting,   Rajasthan  painting,  Tanjore

 

 

 

painting, Palm leaf painting, basoli etc)

 

39.

9703

Original sculptures and statuary, in metal, stone

6 %

 

 

or any other material

 

 

  1. 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

 

 

 

 

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Notification no 21/2018 Central Tax (Rate) date on 26th July, 2018, GST

 

 

Seeks to prescribe concessional CGST 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 

The extract of GST Notification No. 21/2018- Central Tax (Rate) is given below: 

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

 

                                                                                        [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,

Description of Goods

Rate

 

Heading,

 

 

 

Subheading or

 

 

 

Tariff item

 

 

(1)

(2)

(3)

(4)

1.

3406

Handcrafted candles

6 %

2.

4202 22,

Handbags   including   pouches   and   purses;

6 %

 

4202 29,

jewellery box

 

 

4202 31 10,

 

 

 

4202 31 90,

 

 

 

4202 32,

 

 

 

4202 39

 

 

3.

4416,

Carved   wood   products,   art   ware/decorative

6 %

 

4421 99 90

articles  of  wood  (including  inlay  work,  casks,

 

 

 

barrel, vats)

 

4.

4414 00 00

Wooden   frames   for   painting,   photographs,

6 %

 

 

mirrors etc

 

5.

4420

Statuettes  &  other  ornaments  of  wood,  wood

6 %

 

 

marquetry & inlaid,  jewellery box, wood lathe

 

 

 

and  lacquer  work  [including  lathe  and  lacquer

 

 

 

work, ambadi sisal craft]

 

6.

4503 90 90

Art ware of cork [including articles of sholapith]

6 %

 

4504 90

 

 


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7.

4601 and 4602

Mats, matting and screens of vegetable material,

2.5 %

 

 

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]

 

 

 

 

8.

4823

Articles made of paper mache

2.5 %

9.

5607, 5609

Coir articles

 

 

2.5 %

10.

5609 00 20,

Toran,  Doorway  Decoration  made  from  cotton

2.5%

 

5609 00 90

yarn or woollen yarn and aabhala (mirror) with or

 

 

 

without hanging flaps

 

 

11.

57

Handmade  carpets  and  other  handmade  textile

2.5 %

 

 

floor coverings (including namda/gabba)

 

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

2.5 %

 

 

the piece

 

 

 

 

15.

5810

Hand embroidered articles

2.5 %

16.

6117, 6214

Handmade/hand  embroidered  shawls  of  sale

2.5 %

 

 

value not exceeding Rs. 1000 per piece

 

17.

6117, 6214

Handmade/hand  embroidered  shawls  of  sale

6 %

 

 

value exceeding Rs. 1000 per piece

 

18.

6802

Carved  stone  products  (e.g.,  statues,  statuettes,

6 %

 

 

figures of animals, writing sets, ashtray, candle

 

 

 

stand)

 

 

 

 

19.

6815 99 90

Stone art ware, stone inlay work

6 %

20.

6912 00 10

Tableware and kitchenware of clay and terracotta,

6%

 

6912 00 20

other clay articles

 

 

 

21.

6913 90 00

Statuettes  &  other  ornamental  ceramic  articles

6 %

 

 

(incl blue potteries)

 

 

 

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

6 %

 

 

cover, tulip bottle, vase ]

 

26.

7113 11 10

Silver filigree work