Seeks to prescribe concessional WBGST 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
1037-F.T. Dated:- 27-7-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION No.1037-F.T.
Howrah, the 27th day of July, 2018.
No. 21/2018-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to exempt 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 l
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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 m
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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 %
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