GST – States – 1037-F.T. – Dated:- 27-7-2018 – 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 leviable thereon under section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) as is in excess of the rate specified in column (4) of the said Table. Explanation – For the purpose of this notification, th
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ellery 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-mad
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cluding 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, ar
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