GST Rate Reductions Announced on 26 July 2018 - Current Status
Updated as on 1 September 2026
The 26 July 2018 GST changes reduced rates on a range of handicrafts, textiles, jewellery, toys, art ware and related goods. This page preserves that historical list while distinguishing it from the GST rates applicable today.
Historical notification: the rates in the original 2018 list are not automatically the rates applicable to supplies made today. The GST goods-rate framework was substantially rationalised with effect from 22 September 2025.
Contents
Current GST Legal Framework
Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the principal Notification No. 1/2017-Integrated Tax (Rate), subject to the statutory saving for things already done or omitted before supersession. The current notification prescribes integrated-tax schedules at 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% for specified goods.
Current as on 1 September 2026: CBIC also lists Notification No. 1/2026-Central Tax (Rate), dated 30 April 2026, which amends Notification No. 9/2025-Central Tax (Rate) to align it with Finance Act, 2026 changes.
Important Current Changes Affecting the 2018 List
The former 12% slab used for many items in the 2018 table is no longer a general goods-rate schedule. A number of goods now fall in the 5% or 18% schedules depending on their exact tariff description. Precious-metal jewellery and imitation jewellery continue under the 3% structure where the notified entry applies.
The old ₹1,000 value threshold for handmade or hand-embroidered shawls is also obsolete. The post-2025 textile and apparel framework uses revised value thresholds, so classification should be checked using the exact HSN, material and sale value.
Historical GST Rate List Published on 26 July 2018
The following 39 entries reproduce the substantive list in the earlier webpage. The fourth column shows the historical rate stated in that 2018 list. The final column explains the current position where it can be identified reliably and otherwise directs verification under the operative notification.
| S. No. | HSN / Tariff item | Description | 2018 GST rate | Current position |
|---|---|---|---|---|
| 1 | 3406 | Handcrafted candles | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 2 | 4202 22, 4202 29, 4202 3110, 4202 3190, 4202 32, 4202 39 | Handbags including pouches and purses; jewellery box | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 3 | 4416, 4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 4 | 4414 00 00 | Wooden frames for painting, photographs, mirrors etc | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 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% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 6 | 4503 90 90 4504 90 | Art ware of cork [including articles of sholapith] | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 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% Rate under the 26 July 2018 list | 5% where the goods match the notified concessional description; verify the exact tariff item and description. |
| 8 | 4823 | Articles made of paper mache | 5% Rate under the 26 July 2018 list | 5% where the goods match the notified concessional description; verify the exact tariff item and description. |
| 9 | 5607, 5609 | Coir articles | 5% Rate under the 26 July 2018 list | 5% where the goods match the notified concessional description; verify the exact tariff item and description. |
| 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% Rate under the 26 July 2018 list | 5% where the goods match the notified concessional description; verify the exact tariff item and description. |
| 11 | 57 | Handmade carpets and other handmade textile floor coverings (including namda/gabba) | 5% Rate under the 26 July 2018 list | 5% where the goods match the notified concessional description; verify the exact tariff item and description. |
| 12 | 5804 30 00 | Handmade lace | 5% Rate under the 26 July 2018 list | 5% where the goods match the notified concessional description; verify the exact tariff item and description. |
| 13 | 5805 | Hand-woven tapestries | 5% Rate under the 26 July 2018 list | 5% where the goods match the notified concessional description; verify the exact tariff item and description. |
| 14 | 5808 10 | Hand-made braids and ornamental trimming in the piece | 5% Rate under the 26 July 2018 list | 5% where the goods match the notified concessional description; verify the exact tariff item and description. |
| 15 | 5810 | Hand embroidered articles | 5% Rate under the 26 July 2018 list | 5% where the goods match the notified concessional description; verify the exact tariff item and description. |
| 16 | 6117, 6214 | Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece | 5% Rate under the 26 July 2018 list | Textile/apparel value thresholds were revised from 22 September 2025. The former ₹1,000 threshold is obsolete; verify the current ₹2,500 threshold and exact product classification. |
| 17 | 6117, 6214 | Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece | 12% Rate under the 26 July 2018 list | Textile/apparel value thresholds were revised from 22 September 2025. The former ₹1,000 threshold is obsolete; verify the current ₹2,500 threshold and exact product classification. |
| 18 | 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 19 | 6815 99 90 | Stone art ware, stone inlay work | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 20 | 6912 00 10 6912 00 20 | Tableware and kitchenware of clay and terracotta, other clay articles | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 21 | 6913 90 00 | Statuettes & other ornamental ceramic articles (incl blue potteries) | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 22 | 7009 92 00 | Ornamental framed mirrors | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 23 | 7018 10 | Bangles, beads and small ware | 5% Rate under the 26 July 2018 list | 5% where the goods match the notified concessional description; verify the exact tariff item and description. |
| 24 | 7018 90 10 | Glass statues [other than those of crystal] | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 25 | 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 26 | 7113 11 10 | Silver filigree work | 3% Rate under the 26 July 2018 list | 3% - precious-metal jewellery/silver articles remain in the 3% schedule, subject to the precise tariff entry. |
| 27 | 7117 | Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland) | 3% Rate under the 26 July 2018 list | 3% - imitation jewellery remains in the 3% schedule. |
| 28 | 7326 90 99 | Art ware of iron | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 29 | 7419 99 | Art ware of brass, copper/ copper alloys, electro plated with nickel/silver | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 30 | 7616 99 90 | Aluminium art ware | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 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% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 32 | 9405 10 | Handcrafted lamps (including panchloga lamp) | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 33 | 9401 50, 9403 80 | Furniture of bamboo, rattan and cane | 12% Rate under the 26 July 2018 list | The 2018 rate shown at left is historical. Verify the exact current HSN, description, exclusions and conditions under Notification No. 9/2025-Integrated Tax (Rate), as amended. |
| 34 | 9503 | Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 12% Rate under the 26 July 2018 list | 5% for specified non-electronic toys; electronic toys are separately covered at the higher rate. |
| 35 | 9504 | Ganjifa card | 12% Rate under the 26 July 2018 list | 5% for specified playing cards/board games; video-game consoles and machines are separately covered. |
| 36 | 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material | 12% Rate under the 26 July 2018 list | 5% for the specified worked animal-carving materials/articles covered by the current concessional entry. |
| 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% Rate under the 26 July 2018 list | 18% under the current general goods schedule for worked vegetable/mineral carving material and similar moulded/carved articles. |
| 38 | 9701 | Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) | 12% Rate under the 26 July 2018 list | 5% for specified original works of art/sculptures covered by the current concessional schedule. |
| 39 | 9703 | Original sculptures and statuary, in metal, stone or any other material | 12% Rate under the 26 July 2018 list | 5% for specified original works of art/sculptures covered by the current concessional schedule. |
How to Verify the GST Rate Today
First identify the precise Customs Tariff HSN. Then match the tariff item, sub-heading, heading or Chapter and the exact description of the goods with Notification No. 9/2025-Integrated Tax (Rate), as amended. Also check the corresponding Central Tax (Rate), State Tax or Union Territory Tax notification and any applicable exemption notification.
The date 26 July 2018 is retained because it identifies the historical GST rate-change list. The date 22 September 2025 is retained because it is the statutory effective date of the principal 2025 rate rationalisation. The webpage update date is 1 September 2026.