Central Tax (Rate) Notification No 21 of 2018 dated 26th July, 2018 under GST
Posted on
11 June 2022 Category : Notifications
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
|
|
- 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
Learn Exports Imports Free, Click here
Click here to know GST rate of your goods or service
How to prepare an Export Invoice. Contents of Export commercial Invoice:
How to prepare an Export Packing list. Contents of Export Packing list
How to export from India to France?
Documents required to export from France
How to prepare Purchase order
How to protect parties each other in triangular exports
How to re-construct EP copy of shipping bill
How to send export samples to foreign buyer? Tips to send samples to foreign buyer
How to set up an export import firm in India
Import Customs processes in Costa Rica
Import Registration and import Licence procedures in Costa Rica
How to export from Bolivia?
How to Import to Bolivia?
How to import to India from Bolivia?
How to export from India to Bolivia?
Applicable import duty after GST implantation
How to calculate IGST under imports?
Changes in IEC after GST
Linking IEC with GSTIN in customs
Import under EPCG after GST
GST on imports by EOUs and SEZs
Term All Industry Rate (AIR) undeWhat is Non-taxable and GST-free supplies
Term Non-Filers and Late-Filers under GST
Term non-taxable supply under GST
What is Invoice under GST
Non Registered person under GST
Exemptions under GST Registration
Term Net value of taxable supplies under GST
What is Net Taxable Turnover under GST
What is NEFT or RTGS option under GST
What is Business Vertical under GST
Meaning of Migration to GST
Migration of existing taxpayers under GST
Meaning of Merchant Overtime charges (MOT) under GSTr GST
What is Threshold limit under GST
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
|
|
|
|
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
|
|
|
Discussion Forum
You can also share your thoughts about this article.
Any one can answer on question posted by Readers