Notification No. 22/2018
Date: July 26, 2018
Subject: Concessional IGST rates on specified handicraft goods.
Description:
This notification grants concessional IGST rates of 3%, 5% and 12% on a wide range of handicraft goods, including handmade carpets, wood and metal artware, terracotta items, hand paintings, jewellery and handicraft furniture. It also defines “handicraft goods” to distinguish them from mechanically produced items.
Issued for earlier notification?
No — this is an independent concessional rate notification.
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