Seeks to prescribe concessional CGST rate on specified handicraft items.

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..... he Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft 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 specifie .....

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..... 1. 3406 Handcrafted candles 6% 2. 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 Handbags including pouches and purses; jewellery box 6% 3. 4416, 4421 99 90 Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) 6% 4. 4414 00 00 Wooden frames for painting, photographs, mirrors etc 6% 5. 4420 Statuettes & other ornament .....

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..... en yarn and aabhala (mirror) with or without hanging flaps 2.5% 11. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 2.5% 12. 5804 30 00 Handmade lace 2.5% 13. 5805 Hand-woven tapestries 2.5% 14. 5808 10 Hand-made braids and ornamental trimming in the piece 2.5% 15. 5810 Hand embroidered articles 2.5% 16. 6117, 6214 Handmade/hand embroi .....

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..... e, 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/ copper alloys, electro plated with nickel/silver 6% 30. 7616 99 90 Aluminium art ware 6% 31. 8306 Bells, gongs and like, non-electric, of base met .....

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..... 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 6% 2. This notification shall come into force on the 27th July, 2018. Sd/- (Taliremba) Officer on Spec .....

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