Exempts the intra-state supplies of handicraft good

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..... able 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 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 different from mechanically .....

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..... al, 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% 11. 57 .....

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..... 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 jewell .....

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..... , 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 6% This notification shall be deemed to have come into f .....

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