|
Untitled 2
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 13/2025-Central Tax (Rate)
New Delhi, the 17th September, 2025
G.S.R…-(E). - In exercise of the powers conferred by sub-section (1) of
section 11 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby
makes the following further amendments in the notification of the Government of
India in the Ministry of Finance
(Department of Revenue) No. 21/2018-Central Tax (Rate), dated the 26th July,
2018, published in the Gazette of
India, Extraordinary, Part II, section 3,sub-section (i) vide number G.S.R.
695(E), dated the 26th July, 2018,
namely:-
In the said notification, for the Table and the entries relating thereto, the
following shall be substituted, namely:-
| S. No. |
Chapter,
Heading, Sub heading or
Tariff item |
Description of Goods |
Rate |
| (1) |
(2) |
(3) |
(4) |
| 1 |
3406 |
Handcrafted candles |
2.5 % |
| 2 |
4202 22,
4202 29,
4202 31 10,
4202 31 90,
4202 32,
4202 39 |
Handbags including pouches and purses; jewellery box |
2.5 % |
| 3 |
4416,
4421 99 90 |
Carved wood products, art ware/decorative articles of wood (including inlay
work, casks, barrel, vats) |
2.5 % |
| 4 |
4414 |
Wooden frames for painting, photographs, mirrors, etc. |
2.5 % |
| 5. |
4420 |
Statuettes & other ornaments of wood, wood marquetry & inlaid,
jewellery box,
wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal
craft) |
2.5 % |
| 6 |
503 90 90,
4504 90 |
Art ware of cork (including articles of sholapith) |
2.5 % |
| 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] |
2.5 %
|
| 8 |
4802 |
Hand-made paper and paperboard |
2.5 % |
| 9 |
4823 |
Articles made of paper mache |
2.5 % |
| 10 |
5607, 5609
5609 00 90 |
Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala
(mirror) with or without hanging flaps |
2.5 % |
| 11 |
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 % |
| 12 |
57 |
Handmade carpets and other handmade textile floor
coverings (including namda/gabba) |
2.5 % |
| 13 |
5804 30 00 |
Handmade lace |
2.5 % |
| 14 |
5805 |
Hand-woven tapestries |
2.5 % |
| 15 |
5808 10 |
Hand-made braids and ornamental trimming in the piece |
2.5 % |
| 16. |
5810 |
Hand embroidered articles |
2.5 % |
| 17 |
6117, 6214 |
Handmade/hand embroidered shawls |
2.5 % |
| 18 |
6802 |
Carved stone products (e.g., statues,
statuettes, figures of animals, writing set
ashtray, candle stand) |
2.5 % |
| 19 |
6815 99 90 |
Stone art ware, stone inlay work |
2.5 % |
| 20 |
6912 00 10,
6912 00 20 |
Tableware and kitchenware of clay and terracotta, other clay
articles |
2.5 % |
| 21 |
6913 90 00 |
Statuettes & other ornamental ceramic articles (incl. blue
potteries) |
2.5 % |
| 22 |
7009 92 00 |
Ornamental framed mirrors |
2.5 % |
| 23 |
7018 10 |
Bangles, beads and small ware |
2.5 % |
| 24 |
7018 90 10 |
Glass statues [other than those of crystal] |
2.5 % |
| 25. |
7020 00 90 |
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip
bottle, vase] |
2.5 % |
| 26. |
7113 11 10 |
Silver filigree work |
2.5 % |
| 27 |
7117 |
Handmade imitation jewellery (including natural seeds, beads
jewellery,
cardamom garland) |
2.5 % |
| 28 |
7326 90 99 |
Artware of iron |
2.5 % |
| 29 |
7419 80 |
Artware of brass, copper/copper alloys, electro plated with
nickel/silver |
2.5 % |
| 30 |
7616 99 90 |
Aluminium art ware |
2.5 % |
| 31 |
8306 |
Bells, gongs and like, non-electric, of base metal; statuettes, and
other ornaments,
of base metal; photograph, picture or similar frames, of base metal; mirrors of
base
metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons,
dhokra jaali) |
2.5 % |
| 32 |
9405 10 |
Handcrafted lamps (including Panchloga lamp) |
2.5 % |
| 33 |
9401 50,
9403 80 |
Furniture of bamboo, rattan, and cane |
2.5 % |
| 34 |
9503 |
Dolls or other toys made of wood or metal or textile material
(including wooden
toys of Sawantwadi, Channapatna toys, Thanjavur doll) |
2.5 % |
| 35. |
9504 |
Ganjifa card |
2.5 % |
| 36. |
9601 |
Worked articles of ivory, bone, tortoise shell, horn, antlers,
coral, mother of
pearl, seashell, and other animal carving material |
2.5 % |
| 37 |
9602 |
Worked vegetable or mineral carving materials and articles thereof;
articles of wax,
Stearin, natural gums or natural resins, or of modelling pastes, etc. (including
articles of
lac, shellac) |
2.5 % |
| 38 |
9701 |
Hand paintings, drawings, and pastels (including Mysore painting,
Rajasthan painting,
Tanjore painting, Palm leaf painting, Basoli, etc.) |
2.5 % |
| 39 |
9703 |
Original sculptures and statuary, in metal, stone, or any other
material |
2.5 % |
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC- 190341/188/2025-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
Note: The principal notification No. 21/2018-Central Tax (Rate), dated the 26th
July, 2018, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R.
695(E), dated the 26th July, 2018.
|