Exempts the intra-state supplies of handicraft goods

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..... lling under the tariff item, subheading, heading or Chapter, as specified in the corresponding entry in column (2), from so much State tax leviable thereon under section 9 of the Meghalaya Goods and Service Tax, 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 features, which can be aesthetic, artistic, ethnic or culturally attached and are amply d .....

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..... 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. 5609 00 20, 5609 00 90 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps 2.5% .....

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..... ettes 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 % 26. 7113 11 10 Silver filigree work 1.5 % 27. .....

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..... les 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, basoli etc) 6 % 39. 9703 Original sculptures and statuary, in metal, stone or any other material .....

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