List of items of GST Rates reduced to 3%, 5% and 18% by Notification dated 26.07.2018

 

 

This is the revised list published by GST Council on 26.07.2018 by reducing GST rates of many items to 3%, 5% abd 18%.

 

 

 

S No. Chapter/
Heading/
Subheading/
Tariff item
Name and Description of Item GST Rate
1 3406 Handcrafted candles 12%
2 4202 22,
4202 29,
4202 3110,
4202 3190,
4202 32,
4202 39
Handbags including pouches and purses; jewellery box 12%
3 4416,
4421 99 90
Carved wood products, art ware/decorative articles of wood
(including inlay work, casks, barrel, vats)
12%
4 4414 00 00 Wooden frames for painting, photographs, mirrors etc 12%
5 4420 Wooden frames for painting, photographs, mirrors etc Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery, box, wood lathe and lacquer work [including lathe and lacquer work,
ambadi sisal craft]
12%
6 4503 90 90 4504 90 Art ware of cork [including articles of sholapith] 12%
7 4601 and 4602 Mats, 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] 5%
8 4823 Articles made of paper mache 5%
9 5607, 5609 Coir articles 5%
10 5609 00 20, 5609 00 90 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps. 5%
11 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 5%
12 5804 30 00 Handmade lace 5%
13 5805 Hand-woven tapestries 5%
14 5808 10 Hand-made braids and ornamental trimming in the piece 5%
15 5810 Hand embroidered articles 5%
16 6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece 5%

 

 

 

17 6117, 6214 Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece 12%
18 6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 12%
19 6815 99 90 Stone art ware, stone inlay work 12%
20 6912 00 10 6912 00 20 Tableware and kitchenware of clay and terracotta, other clay articles 12%
21 6913 90 00 Statuettes & other ornamental ceramic articles (incl blue potteries) 12%
22 7009 92 00 Ornamental framed mirrors 12%
23 7018 10 Bangles, beads and small ware 5%
24 7018 90 10 Glass statues [other than those of crystal] 12%
25 7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] 12%
26 7113 11 10 Silver filigree work 3%
27 7117 Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) 3%
28 7326 90 99 Art ware of iron 12%
29 7419 99 Art ware of brass, copper/ copper alloys, electro plated with nickel/silver 12%
30 7616 99 90 Aluminium art ware 12%
31 8306 Bells, 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) 12%
32 9405 10 Handcrafted lamps (including panchloga lamp) 12%
33 9401 50, 9403 80 Furniture of bamboo, rattan and cane 12%
34 9503 Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) 12%
35 9504 Ganjifa card 12%
36 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material 12%
37 9602 Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) 12%
38 9701 Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) 12%
39 9703 Original sculptures and statuary, in metal, stone or any other material 12%

 

 

 

 

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