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%

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

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