Notification No. 20/2021
Date: December 28, 2021
Subject: Amendment to Notification 21/2018–CT (Rate) correcting tariff headings for handicraft items.
Description:
This notification substitutes tariff headings at S. Nos. 4 and 29 of Notification 21/2018 with “4414” and “7419 80” respectively. The amendment corrects classification errors to ensure accurate application of concessional GST rates on specified handicraft goods.
Issued for earlier notification?
Yes — amends Notification 21/2018–CT (Rate).
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