SGST rate on intra-State supply of Handicrafts goods
21\/2018 \u2013 State Tax(Rate) – S.O. No. 57 Dated:- 16-8-2018 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
\nNotification
\n16th August, 2018
\nNotification No. -21\/2018 – State Tax(Rate)
\nS.O. No. 57 Dated. 17th August, 2018 In exercise of the powers conferred by sub-section (1) of section 11 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, 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 state tax leviable thereon under section 9 of the Jharkhand Goods and Service Tax, 2017 (12 of 2017) as is in excess of the rate sp<\/p>\n
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\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 90 90 4504 90
\nArt ware of cork [including articles of sholapith]
\n6%
\n7.
\n4601 and 4602
\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.
\n4823
\nArticles made of paper mache
\n2.5%
\n9.
\n5607, 5609
\nCoir articles
\n2.5 %
\n10.
\n56090020, 56090090
\nToran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps
\n2.5%
\n11.
\n57
\nHandmade carpets and other handmade textile floor coverings (including namda<\/p>\n
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\n6%
\n26.
\n7113 11 10
\nSilver filigree work
\n1.5%
\n27.
\n7117
\nHandmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
\n1.5%
\n28.
\n7326 90 99
\nArt ware of iron
\n6%
\n29.
\n7419 99
\nArt ware of brass, copper\/ copper alloys, electro plated with nickel\/silver
\n6%
\n30.
\n7616 99 90
\nAluminium art ware
\n6%
\n31.
\n8306
\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, dhokrajaali)
\n6%
\n32.
\n9405 10
\nHandcrafted lamps (including panchloga lamp)
\n6%
\n33.
\n9401 50, 9403 80
\nFurniture of bamboo, rattan and cane
\n6%
\n34.
\n9503
\nDolls or other toys made of wood or metal or textile material [including wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)
\n6%
\n35.
\n9504
\nGanjifa card
\n6%
\n36.
\n9601
\nWorked ar<\/p>\n
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