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Seeks to prescribe concessional KSGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in itís 28th meeting held on 21.07.2018

521/2018.-In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, 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 .....

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ced goods of similar utility . Table S.No. Chapter, Heading, Subheading or Tariff item Description of Goods Rate (1) (2) (3) (4) 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, vat .....

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609 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 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 .....

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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/ copper alloys, electro plated with nickel/silver 6 % 30. 7616 99 90 Aluminium art ware 6 % 31. 8306 Bel .....

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ms 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 % 2. This notification shall come into force on the 27th day of July, 2018. By order .....

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