This notification replaces the entire Table of Notification 21/2018 with a new updated list of handicraft goods taxed at concessional rates (2.5% or 1.5%). The table covers handcrafted candles, handbags, carved wood items, stone artware, coir products, handmade textiles, jewellery, metal craft, glass artware, paintings, sculptures etc. The intention is to rationalize and broaden concessional rates for traditional handicrafts and handmade products.

Issued for earlier notification?

Yes — replaces the Table under Notification 21/2018–CT (Rate).