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
22/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 22/2018 -Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 699 (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
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es of wood (including inlay work, casks, barrel, vats)
5 %
4.
4414
Wooden frames for painting, photographs, mirrors, etc.
5 %
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)
5 %
6.
4503 90 90,
4504 90
Art ware of cork (including articles of sholapith)
5 %
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]
5 %
8.
4802
Hand-made paper and paperboard
5 %
9.
4823
Articles made of paper mache
5%
10.
5607, 5609
Coir articles
5%
11.
5609 00 20,
5609 00 90
Toran, Doorway Decoration made from c
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ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
5 %
26.
7113 11 10
Silver filigree work
3%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland)
3%
28.
7326 90 99
Artware of iron
5 %
29.
7419 80
Artware of brass, copper/copper alloys, electro plated with nickel/silver
5 %
30.
7616 99 90
Aluminium art ware
5 %
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)
5 %
32.
9405 10
Handcrafted lamps (including Panchloga lamp)
5 %
33.
9401 50, 9403 80
Furniture of bamboo, rattan, and cane
5 %
34.
9503
Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll)
5 %
35.
9504
Ganjifa card
5 %
36.
9
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s “7419 99”
3. Substituted vide Notification No. 13/2025-Integrated Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“Table
S.No.
Chapter, Heading, Subheading or Tariff item
Description of Goods
Rate
(1)
(2)
(3)
(4)
1.
3406
Handcrafted candles
12 %
2.
4202 22, 4202 29, 4202 3110,
4202 3190,
4202 32,
4202 39
Handbags including pouches and purses; jewellery box
12%
3.
4416,
4421 99 90
Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
12 %
4.
1[4414]
Wooden frames for painting, photographs, mirrors etc
12 %
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]
12 %
6.
4503 90 90
4504 90
Art ware of cork [including articles of sholapith]
12 %
7.
4601 and 4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other art
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xceeding Rs. 1000 per piece
12 %
18.
6802
Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
12%
19.
6815 99 90
Stone art ware, stone inlay work
12 %
20.
6912 00 10
6912 00 20
Tableware and kitchenware of clay and terracotta, other clay articles
12%
21.
6913 90 00
Statuettes & other ornamental ceramic articles (incl blue potteries)
12 %
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 crystal]
12 %
25.
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]
12 %
26.
7113 11 10
Silver filigree work
3 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
3 %
28.
7326 90 99
Art ware of iron
12 %
29.
2[7419 80]
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
12%
30.
7616 99 90
Alumin
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