Handicraft GST concessions depend on classification: wooden home temples and frames qualify, but cradles and wall clocks do not.
Case-Laws
GST
Wooden home temples, idols, statuettes and decorative flower vases fall under heading 4420 as wooden ornaments; picture and mirror frames fall under the specific heading 4414 regardless of finish. Wooden baby cradles are bedroom furniture under subheading 940350 because they provide sleeping space, while wooden-cased wall clocks are classified as clocks under heading 9105 despite their decorative casings. Handicraft status alone does not secure concessional GST: goods must also fall within specified notification entries. Qualifying home temples, idols, statuettes, frames and flower vases attract 5% GST, while wooden cradles and wall clocks attract 18% GST.
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