Handicrafts goods on which concession is available in GST
Handicrafts goods on which concession is available in GST
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The expression “Handicraft Goods” means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-
|
Sl No. |
Products |
HSN Code |
|
(1) |
(2) |
(3) |
| 1 |
Leather articles (including bags, purses, saddlery, harness, garments) |
4201, 4202, 4203 |
| 2 |
Carved wood products (including boxes, inlay work, cases, casks) |
4415, 4416 |
| 3 |
Carved wood products (including table and kitchenware) |
4419 |
| 4 |
Carved wood products |
4420 |
| 5 |
Wood turning and lacquer ware |
4421 |
| 6 |
Bamboo products [decorative and utility items] |
46 |
| 7 |
Grass, leaf and reed and fibre products, mats, pouches, wallets |
4601, 4602 |
| 8 |
Paper mache articles |
4823 |
| 9 |
Textile (handloom products), Handmade shawls, stoles and scarves |
Including 50, 58, 61, 62, 63” |
| 10 |
Textiles hand printing |
50, 52, 54 |
| 11 |
Zari thread |
5605 |
| 12 |
Carpet, rugs and durries |
57 |
| 13 |
Textiles hand embroidery |
58 |
| 14 |
Theatre costumes |
61, 62, 63 |
| 15 |
Coir products (including mats, mattresses) |
5705, 9404 |
| 16 |
Leather footwear |
6403, 6405 |
| 17 |
Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) |
6802 |
| 18 |
Stones inlay work |
68 |
| 19 |
Pottery and clay products, including terracotta |
6901, 6909, 6911, 6912, 6913, 6914 |
| 20 |
Metal table and kitchen ware (copper, brass ware) |
7418 |
| 21 |
Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74 |
8306 |
| 22 |
Metal bidriware |
8306 |
| 23 |
Musical instruments |
92 |
| 24 |
Horn and bone products |
96 |
| 25 |
Conch shell crafts |
96 |
| 26 |
Bamboo furniture, cane/Rattan furniture |
|
| 27 |
Dolls and toys |
9503 |
| 28 |
Folk paintings, madhubani, patchitra, Rajasthani miniature |
97 |
|
29 |
Chain stitch |
Any chapter |
|
30 |
Crewel, namda, gabba |
Any chapter |
|
31 |
Wicker willow products |
Any chapter |
|
32 |
Toran |
Any chapter |
|
33 |
Articles made of shola |
Any chapter |
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