TMI BlogExempts the intra-state supplies of handicraft goods.X X X X Extracts X X X X X X X X Extracts X X X X ..... scription 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 Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) 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 tools or machinery may also have been used in the process; such goods are graced with visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature; possess distinctive featur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atting 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 mache 2.5% 9. 5607, 5609 Coir articles 2.5% 10. 56090020, 56090090 Toran, Doorway Decoration made from cotton yarn or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and terracotta, other clay articles 6% 21. 6913 90 00 Statuettes other ornamental ceramic articles (incl blue potteries) 6% 22. 7009 92 00 Ornamental framed mirrors 6% 23. 7018 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35. 9504 Ganjifa card 6% 36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material 6% 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) 6% 38. 9701 Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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