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Exempts the intra-state supplies of handicraft good - 21/2018–State Tax (Rate) - Delhi SGST

Extract

..... t 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 corresponding entry in column (2), from so much state tax leviable thereon under section 9 of the said Act as is in excess of the rate specified in column (4) of the said Table. Explanation-For the purpose of this notification, the expression “handicraft goods” means -Goods predominantly made by hand even though some tool .....

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Exempts the intra-state supplies of handicraft good - 21/2018 State Tax (Rate) - Delhi SGST

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..... 90 Art ware of cork [including articles of sholapith] 6% 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] 2.5% 8. 4823 Articles made of paper m .....

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Exempts the intra-state supplies of handicraft good - 21/2018 State Tax (Rate) - Delhi SGST

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..... articles (incl blue potteries) 6% 22. 7009 92 00 Ornamental framed mirrors 6% 23. 7810 10 Bangles beads and small ware 2.5% 24. 7018 90 10 Glass statues [other than those of crystal] 6% 25. 7020 00 90 Glass art ware [incl. pots, jars, votive, cask, cake cover tulip bottle vase] 6% 26. 7113 11 10 Silver filigree work 1.5% 27. 7117 Handmade imitation jewellery (including natural seeds beads, jewelry, cardamom garland) 1.5% 28. 7326 90 99 Art ware of iron 6% 29. 7419 99 Art ware of brass, copper/ c .....

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Exempts the intra-state supplies of handicraft good - 21/2018 State Tax (Rate) - Delhi SGST

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