{"id":14260,"date":"2018-09-24T00:00:00","date_gmt":"2018-09-23T18:30:00","guid":{"rendered":""},"modified":"2018-09-24T00:00:00","modified_gmt":"2018-09-23T18:30:00","slug":"seeks-to-prescribe-concessional-sgst-rate-on-specified-handicraft-items-to-give-effect-to-the-recommendations-of-the-gst-council-in-it-39-s-28th-meeting-held-on-21-07-2018","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14260","title":{"rendered":"Seeks to prescribe concessional SGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it&#39;s 28th meeting held on 21.07.2018"},"content":{"rendered":"<p>Seeks to prescribe concessional SGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it&#39;s 28th meeting held on 21.07.2018<br \/>FTX.56\/2017\/Pt-III\/146-21\/2018 Dated:- 24-9-2018 Assam SGST<br \/>GST &#8211; States<br \/>Assam SGST<br \/>Assam SGST<br \/>GOVERNMENT OF ASSAM<br \/>\nORDERS BY THE GOVERNOR<br \/>\nFINANCE (TAXATION) DEPARTMENT<br \/>\nNOTIFICATION No. 21\/2018<br \/>\nThe 24th September, 2018<br \/>\nNo.FTX.56\/2017\/Pt-III\/146.- In exercise of the powers conferred by sub-section (1) of Section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No- XXVIII of 2017) (hereafter in this notification referred to as &#8220;the said Act&#8221;), the Governor of Assam, 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 co<\/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=126910\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rative 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 \/>\n56090020, 56090090<br \/>\nToran, Doorway Decoration made from cotton yarn or woollen yarn and aabhal<\/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=126910\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>eads 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 jewellery , 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, Panchlogaartware, idol, Swamimalai bronze icons, dhokrajaali)<br \/>\n6%<br \/>\n32.<br \/>\n9405 10<br \/>\nHandcrafted lamps (including panchloga lamp)<br \/>\n6%<br \/>\n33.<br \/>\n9401 50, 9403 80<br \/>\nFurniture of bamboo, rattan and cane<br \/>\n6%<br \/>\n34.<br \/>\n9503<br \/>\nDolls or other toys made of wood or metal or textile materia<\/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=126910\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seeks to prescribe concessional SGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it&#39;s 28th meeting held on 21.07.2018FTX.56\/2017\/Pt-III\/146-21\/2018 Dated:- 24-9-2018 Assam SGSTGST &#8211; StatesAssam SGSTAssam SGSTGOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 21\/2018 The 24th September, 2018 No.FTX.56\/2017\/Pt-III\/146.- In exercise of &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14260\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Seeks to prescribe concessional SGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it&#39;s 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-14260","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14260","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=14260"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14260\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}