TMI BlogExempts the intra-state supplies of handicraft goodX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al craft] 6% 6. 4503 90 90, 4504 90 Art ware of cork [including articles of sholapith] 6% 7. 4601 and 4602 Mats, matting 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] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding ₹ 1000 per piece 2.5% 17. 6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding ₹ 1000 per piece 6% 18. 6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6% 19. 6815 99 90 Stone art ware, stone inlay work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 metal; statuettes, and other ornaments, of base metal; photograp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be deemed to have come into force on the 27th day of July, 2018. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, A. K. SINGH, Dy. Secy.-VI (Finance) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
