Union territory tax (Rate) Notification No. 21 of 2018 DT 26th July, 2018, GST

Posted on 11 June 2022 Category : Notifications

Notification No. 21/2018 Union territory tax (Rate) DT on 26th July, 2018, GST

Seeks to prescribe concessional UTGST 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-Union territory tax (Rate) is Given below:

Notification No. 21/2018 – Union territory 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 -Union Territory 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 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 union territory tax leviable thereon under section 7 of the Union Territory Goods and Service Tax, 2017 (14 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					6 %
2.	4202 22,		Handbags	including	pouches		and	6 %
	4202 29,		purses; jewellery box
	4202 3110,
	4202 3190,
	4202 32,
	4202 39
3.	4416,		Carved	wood	products,		art	6 %
	4421 99 90		ware/decorative articles			of	wood
			(including inlay work, casks, barrel,
			vats)
4.	4414 00 00		Wooden	frames	for	painting,		6 %
			photographs, mirrors etc

5.	4420	Statuettes & other ornaments of wood,				6 %
		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				6 %
	4504 90	sholapith]
7.	4601 and 4602	Mats, matting and screens of vegetable				2.5 %
		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				2.5 %
9.	5607, 5609	Coir articles				2.5 %
10.	5609 00 20,	Toran, Doorway Decoration made from				2.5%
	5609 00 90	cotton yarn or woollen yarn and aabhala
		(mirror) with or without hanging flaps.
11.	57	Handmade carpets and other handmade				2.5 %
		textile 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				2.5 %
		trimming in the piece
15.	5810	Hand embroidered articles				2.5 %
16.	6117, 6214	Handmade/hand embroidered shawls of				2.5 %
		sale value not exceeding Rs. 1000 per
		piece
17.	6117, 6214	Handmade/hand embroidered shawls of				6 %
		sale value exceeding Rs. 1000 per piece
18.	6802	Carved stone products (e.g., statues,				6 %
		statuettes, 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				6%
	6912 00 20	terracotta, other clay articles
21.	6913 90 00	Statuettes & other ornamental ceramic				6 %
		articles (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				6 %
		crystal]
25.	7020 00 90	Glass art ware [ incl. pots, jars, votive,				6 %
		cask, cake cover, tulip bottle, vase ]

26.	7113 11	10	Silver filigree work					1.5 %
27.	7117		Handmade		imitation	jewellery		1.5 %
			(including natural seeds, beads jewelry,
			cardamom garland)
28.	7326 90	99	Art ware of iron					6 %
29.	7419 99		Art ware of brass, copper/ copper alloys,					6 %
			electro plated with nickel/silver
30.	7616 99	90	Aluminium art ware					6 %
31.	8306		Bells, gongs and like, non-electric, of					6 %
			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)
32.	9405 10		Handcrafted		lamps	(including		6 %
			panchloga lamp)
33.	9401 50, 9403 80		Furniture of bamboo, rattan and cane					6 %
34.	9503		Dolls or other toys made of wood or					6 %
			metal or textile material [incl wooden
			toys of sawantwadi, Channapatna toys,
			Thanjavur doll)
35.	9504		Ganjifa card					6 %
36.	9601		Worked articles of ivory, bone, tortoise					6 %
			shell,	horn,	antlers, coral,	mother of
			pearl, seashell other animal carving
			material
37.	9602		Worked vegetable or mineral carving,					6 %
			articles 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				6 %
			(incl	Mysore painting,		Rajasthan
			painting, Tanjore painting, Palm leaf
			painting, basoli etc)
39.	9703		Original sculptures and statuary, in					6 %
			metal, stone or any other material
								[354/255/2018 –TRU]
							(Gunjan Kumar Verma)
					Under Secretary to the Government of India