This notification substitutes the entire table in Notification No. 22/2018–Integrated Tax (Rate) to prescribe revised IGST rates, primarily at 5% (and 3% for specified items), for a wide range of handicraft and artisanal goods such as handcrafted candles, wood art, metal art ware, handmade textiles, carpets, stone art, glass art, toys, paintings, and sculptures. The measure promotes traditional crafts by providing a concessional and uniform tax structure.

Issued for earlier notification?
Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).