{"id":13034,"date":"2018-07-27T00:00:00","date_gmt":"2018-07-26T18:30:00","guid":{"rendered":""},"modified":"2018-07-27T00:00:00","modified_gmt":"2018-07-26T18:30:00","slug":"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","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13034","title":{"rendered":"Seeks to prescribe concessional WBGST 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"},"content":{"rendered":"<p>Seeks to prescribe concessional WBGST 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<br \/>1037-F.T.  Dated:- 27-7-2018 West Bengal SGST<br \/>GST &#8211; States<br \/>West Bengal SGST<br \/>West Bengal SGST<br \/>GOVERNMENT OF WEST BENGAL<br \/>\nFINANCE DEPARTMENT<br \/>\nREVENUE<br \/>\nNOTIFICATION No.1037-F.T.<br \/>\nHowrah, the 27th day of July, 2018.<br \/>\nNo. 21\/2018-State Tax (Rate)<br \/>\nIn 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126087\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nCarved wood products, art ware\/decorative articles of wood (including inlay work, casks, barrel, vats)<br \/>\n6 %<br \/>\n4.<br \/>\n4414 00 00<br \/>\nWooden frames for painting, photographs, mirrors etc<br \/>\n6 %<br \/>\n5.<br \/>\n4420<br \/>\nStatuettes &#038; other ornaments of wood, wood marquetry &#038; inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]<br \/>\n6 %<br \/>\n6.<br \/>\n4503 90 90 4504 90<br \/>\nArt ware of cork [including articles of sholapith]<br \/>\n6 %<br \/>\n7.<br \/>\n4601 and 4602<br \/>\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]<br \/>\n2.5 %<br \/>\n8.<br \/>\n4823<br \/>\nArticles made of paper mache<br \/>\n2.5 %<br \/>\n9.<br \/>\n5607, 5609<br \/>\nCoir articles<br \/>\n2.5 %<br \/>\n10.<br \/>\n5609 00 20, 5609 00 90<br \/>\nToran, Doorway Decoration m<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126087\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nOrnamental framed mirrors<br \/>\n6 %<br \/>\n23.<br \/>\n7018 10<br \/>\nBangles, beads and small ware<br \/>\n2.5 %<br \/>\n24.<br \/>\n7018 90 10<br \/>\nGlass statues [other than those of crystal]<br \/>\n6 %<br \/>\n25.<br \/>\n7020 00 90<br \/>\nGlass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]<br \/>\n6 %<br \/>\n26.<br \/>\n7113 11 10<br \/>\nSilver filigree work<br \/>\n1.5 %<br \/>\n27.<br \/>\n7117<br \/>\nHandmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)<br \/>\n1.5 %<br \/>\n28.<br \/>\n7326 90 99<br \/>\nArt ware of iron<br \/>\n6 %<br \/>\n29.<br \/>\n7419 99<br \/>\nArt ware of brass, copper\/ copper alloys, electro plated with nickel\/silver<br \/>\n6 %<br \/>\n30.<br \/>\n7616 99 90<br \/>\nAluminium art ware<br \/>\n6 %<br \/>\n31.<br \/>\n8306<br \/>\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)<br \/>\n6 %<br \/>\n32.<br \/>\n9405 10<br \/>\nHandcrafted lamps (including panchloga lamp)<br \/>\n6 %<br \/>\n33.<br \/>\n9401 50,<br \/>\n9403 80<br \/>\nFurniture of bamboo, rattan and cane<br \/>\n6 %\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126087\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seeks to prescribe concessional WBGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it\u2019s 28th meeting held on 21.07.20181037-F.T. Dated:- 27-7-2018 West Bengal SGSTGST &#8211; StatesWest Bengal SGSTWest Bengal SGSTGOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No.1037-F.T. Howrah, the 27th day of July, 2018. No. 21\/2018-State &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13034\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Seeks to prescribe concessional WBGST 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&#8221;<\/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-13034","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13034","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=13034"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13034\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}