Notification No. 22/2018 Integrated Tax (Rate) DT on 26th July, 2018, GST 

 

Seeks to prescribe concessional IGST 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. 22/2018 – Integrated Tax (Rate) is given below: 

               Notification No. 22/2018 – Integrated 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. 22/2018 -Integrated Tax (Rate)

 

New Delhi, the 26^th July, 2018

 

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 inter-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 integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax, 2017 (13 of 2017) 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,		Description of Goods					Rate
	Subheading	or
	Tariff item
(1)	(2)			(3)				(4)
1.	3406		Handcrafted candles					12 %
2.	4202 22,		Handbags	including	pouches		and	12%
	4202 29,		purses; jewellery box
	4202 3110,
	4202 3190,
	4202 32,
	4202 39
3.	4416,		Carved	wood	products,		art	12 %
	4421 99 90		ware/decorative   articles			of	wood
			(including  inlay  work,  casks,  barrel,
			vats)
4.	4414 00 00		Wooden	frames	for	painting,		12 %
			photographs, mirrors etc

5.	4420	Statuettes & other ornaments of wood,				12 %
		wood  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				12 %
	4504 90	sholapith]
7.	4601 and 4602	Mats, matting and screens of vegetable				5 %
		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]
8.	4823	Articles made of paper mache				5 %
9.	5607, 5609	Coir articles				5 %
10.	5609 00 20,	Toran, Doorway Decoration made from				5%
	5609 00 90	cotton yarn or woollen yarn and aabhala
		(mirror) with or without hanging flaps.
11.	57	Handmade carpets and other handmade				5 %
		textile   floor   coverings   (including
		namda/gabba)
12.	5804 30 00	Handmade lace				5 %
13.	5805	Hand-woven tapestries				5 %
14.	5808 10	Hand-made   braids   and   ornamental				5 %
		trimming in the piece
15.	5810	Hand embroidered articles				5 %
16.	6117, 6214	Handmade/hand embroidered shawls of				5 %
		sale value not exceeding Rs. 1000 per
		piece
17.	6117, 6214	Handmade/hand embroidered shawls of				12 %
		sale value exceeding Rs. 1000 per piece
18.	6802	Carved  stone  products  (e.g.,  statues,				12%
		statuettes,  figures  of  animals,  writing
		sets, ashtray, candle stand)
19.	6815 99 90	Stone art ware, stone inlay work				12 %
20.	6912 00 10	Tableware and kitchenware of clay and				12%
	6912 00 20	terracotta, other clay articles
21.	6913 90 00	Statuettes & other ornamental ceramic				12 %
		articles (incl blue potteries)
22.	7009 92 00	Ornamental framed mirrors				12 %
23.	7018 10	Bangles, beads and small ware				5 %
24.	7018 90 10	Glass  statues  [other  than  those  of				12 %
		crystal]
25.	7020 00 90	Glass art ware [ incl. pots, jars, votive,				12 %
		cask, cake cover, tulip bottle, vase ]