21-2018-RATE
Gujarat
Goods
and
- ervices
- ax Act,
2017
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 21/2018-State Tax(Rate)
Dated the 26 July, 2018.
No.(GHN-67)GST-2018/S.11(1)(34)-TH: In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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 State tax leviable thereon under section 9 of the Gujarat Goods and Service Tax, 2017 (Guj.25 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. (1) | Chapter, Heading, Subheading or Tariff item (2) | Description of Goods (3) | Rate (4) | |
| 1. | 3406 | Handcrafted candles | 6 % | |
| 2. | 4202 22,4202 | Handbags including pouches and | 6 % | |
| 3. | 29,4202 3110, 4202 3190, 4202 32, 4202 39 4416, | purses; jewellery box Carved wood products, art | 6 % | |
| 4. | 4421 99 90 4414 00 00 | ware/decorative articles of wood (including inlay work, casks, barrel, vats) Wooden frames for painting, | 6 % | |
| 5. | 4420 | photographs, mirrors etc Statuettes & other ornaments of | 6% | |
| 6. | 4503 90 90 | wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] Art ware of cork [including | 6% | |
| 7. | 4504 90 4601 and | articles of sholapith] Mats, matting and screens of | 2.5 % | |
| 8. | 4602 4823 | 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] Articles made of paper mache | 2.5 % | |
| 9. | 5607, 5609 | Coir articles | 2.5 % | |
| 10. | 56090020, | Toran, Doorway Decoration made | 2.5% | |
| 11. | 56090090 57 | from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps Handmade carpets and other | 2.5 % | |
| 12. | 5804 30 00 | handmade textile floor coverings (including namda/gabba) Handmade lace | 2.5 % | |
| 13. | 5805 | Hand-woven tapestries | 2.5 % | |
| 14. | 5808 10 | Hand-made braids and ornamental | 2.5 % | |
| 15. | 5810 | trimming in the piece Hand embroidered articles | 2.5 % | |
| 16. | 6117, 6214 | Handmade/hand embroidered | 2.5 % | |
| 17. | 6117, 6214 | shawls of sale value not exceeding Rs. 1000 per piece Handmade/hand embroidered | 6 % | |
| 18. | 6802 | shawls of sale value exceeding Rs. 1000 per piece Carved stone products (e.g., | 6 % | |
| statues, statuettes, figures of animals, writing sets, ashtray, |
| 19. | 6815 99 90 | candle stand) Stone art ware, stone inlay work | 6 % | |
| 20. | 6912 00 10 | Tableware and kitchenware of | 6% | |
| 21. | 6912 00 20 6913 90 00 | clay and terracotta, other clay articles Statuettes & other ornamental | 6 % | |
| 22. | 7009 92 00 | ceramic articles (incl blue potteries) 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 % | |
| 25. | 7020 00 90 | crystal] Glass art ware [ incl. pots, jars, | 6% | |
| 26. | 7113 11 10 | votive, cask, cake cover, tulip bottle, vase ] Silver filigree work | 1.5 % | |
| 27. | 7117 | Handmade imitation jewellery | 1.5 % | |
| 28. | 7326 90 99 | (including natural seeds, beads jewelry, cardamom garland) Art ware of iron | 6 % | |
| 29. | 7419 99 | Art ware of brass, copper/ copper | 6 % | |
| 30. | 7616 99 90 | alloys, electro plated with nickel/silver Aluminium art ware | 6 % | |
| 31. | 8306 | Bells, gongs and like, non-electric, | 6 % | |
| 32. | 9405 10 | 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, dhokrajaali) Handcrafted lamps (including | 6 % | |
| 33. | 9401 50, | panchloga lamp) Furniture of bamboo, rattan and | 6 % | |
| 34. | 9403 80 9503 | cane Dolls or other toys made of wood | 6 % | |
| 35. | 9504 | or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) Ganjifa card | 6 % | |
| 36. | 9601 | Worked articles of ivory, bone, | 6 % | |
| tortoise shell, horn, antlers, coral, |
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