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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
| 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 |
9. 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
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