Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it\u2019s 28th meeting held on 21.07.2018
21\/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No. 21\/2018 -Union Territory Tax (Rate)
\nNew Delhi, the 26th July, 2018
\nG.S.R. 703 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 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 union territory ta<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n products, art ware\/decorative articles of wood (including inlay work, casks, barrel, vats) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n % = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n before it was read as, “4414 00 00” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 10 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it\u2019s 28th meeting held on 21.07.201821\/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) RateGSTUTGST RateUTGST RateGOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 21\/2018 -Union Territory Tax (Rate) New Delhi, the 26th … Continue reading “Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it\u2019s 28th meeting held on 21.07.2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12824","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12824","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12824"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12824\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2.5 %
\n4.
\n4414
\nWooden frames for painting, photographs, mirrors, etc.
\n2.5 %
\n5.
\n4420
\nStatuettes & other ornaments of wood, wood marquetry & inlaid, jewellery
\nbox, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft)
\n2.5 %
\n6.
\n4503 90 90
\n4504 90
\nArt ware of cork (including articles of sholapith)
\n2.5 %
\n7.
\n4601 and
\n4602
\nMats, 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]
\n2.5 %
\n8.
\n4802
\nHand-made paper and paperboard
\n2.5 %
\n9.
\n4823
\nArticles made of paper mache
\n2.5%
\n10.
\n5607, 5609
\nCoir articles
\n2.5%
\n11.
\n5609 00 2<\/p>\n
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\n24.
\n 7018 90 10
\nGlass statues [other than those of crystal]
\n2.5 %
\n25.
\n 7020 00 90
\nGlass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
\n2.5 %
\n26.
\n 7113 11 10
\nSilver filigree work
\n 1.5 %
\n27.
\n 7117
\nHandmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland)
\n 1.5 %
\n28.
\n 7326 90 99
\nArtware of iron
\n2.5 %
\n29.
\n 7419 80
\nArtware of brass, copper\/copper alloys, electro plated with nickel\/silver
\n2.5 %
\n30.
\n 7616 99 90
\nAluminium art ware
\n2.5 %
\n31.
\n 8306
\nBells, 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)
\n2.5 %
\n32.
\n 9405 10
\nHandcrafted lamps (including Panchloga lamp)
\n2.5 %
\n33.
\n 9401 50,
\n 9403 80
\nFurniture of bamboo, rattan, and cane
\n2.5 %
\n34.
\n 9503
\nDolls or other toys made of wood or metal<\/p>\n
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\n2. Substituted vide Notification No. 20\/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, “7419 99”
\n3. Substituted vide Notification No. 13\/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
\n“Table
\nS.No.
\nChapter, Heading, Subheading or Tariff item
\nDescription of Goods
\nRate
\n(1)
\n(2)
\n(3)
\n(4)
\n1.
\n3406
\nHandcrafted candles
\n6 %
\n2.
\n4202 22, 4202 29, 4202 3110, 4202 3190,
\n4202 32, 4202 39
\nHandbags including pouches and purses; jewellery box
\n6 %
\n3.
\n4416, 4421 99 90
\nCarved wood products, art ware\/decorative articles of wood (including inlay work, casks, barrel, vats)
\n6 %
\n4.
\n1[4414]
\nWooden frames for painting, photographs, mirrors etc
\n6 %
\n5.
\n4420
\nStatuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
\n6 %
\n6.
\n4503 <\/p>\n
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\nHand embroidered articles
\n2.5 %
\n16.
\n6117, 6214
\nHandmade\/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece
\n2.5 %
\n17.
\n6117, 6214
\nHandmade\/hand embroidered shawls of sale value exceeding Rs. 1000 per piece
\n6 %
\n18.
\n6802
\nCarved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
\n6 %
\n19.
\n6815 99 90
\nStone art ware, stone inlay work
\n6 %
\n20.
\n6912 00 10
\n6912 00 20
\nTableware and kitchenware of clay and terracotta, other clay articles
\n6%
\n21.
\n6913 90 00
\nStatuettes & other ornamental ceramic articles (incl blue potteries)
\n6 %
\n22.
\n7009 92 00
\nOrnamental framed mirrors
\n6 %
\n23.
\n7018 10
\nBangles, beads and small ware
\n2.5 %
\n24.
\n7018 90 10
\nGlass statues [other than those of crystal]
\n6 %
\n25.
\n7020 00 90
\nGlass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]
\n6 %
\n26.
\n7113 11 10
\nSilver filigree work
\n1.5 %
\n27.
\n7117
\nHandmade imitation jewellery (including natural seed<\/p>\n
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