{"id":77310,"date":"2026-11-14T08:32:53","date_gmt":"2026-11-14T08:32:53","guid":{"rendered":""},"modified":"2026-11-14T08:32:53","modified_gmt":"2026-11-14T08:32:53","slug":"handicraft-gst-concessions-depend-on-classification-wooden-home-temples-and-frames-qualify-but-cradles-and-wall-clocks-do-not","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77310","title":{"rendered":"Handicraft GST concessions depend on classification: wooden home temples and frames qualify, but cradles and wall clocks do not."},"content":{"rendered":"<p>Handicraft GST concessions depend on classification: wooden home temples and frames qualify, but cradles and wall clocks do not.<br \/>Case-Laws<br \/>GST<br \/>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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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\/highlights?id=106057\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Handicraft GST concessions depend on classification: wooden home temples and frames qualify, but cradles and wall clocks do not.Case-LawsGSTWooden home temples, idols, statuettes and decorative flower vases fall under heading 4420 as wooden ornaments; &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77310","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77310","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=77310"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77310\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}