The notification substitutes the table and entries in previous notification 21/2018 dated 26th July 2018. The new rates prescribed are 5% GST for a wide array of handicraft items including woodcraft, embroidery, coir, pottery, glassware, bamboo and cane crafts, paintings, sculptures, etc. Additionally, silver filigree work, handmade imitation jewellery and natural seed/bead jewellery attract a concessional rate of 3%.
This notification is effective from 22nd September 2025.
(Link: CGST Notification 13/2025 (Rate), IGST Notification 13/2025 (Rate), UTGST Notification 13/2025 (Rate) Dated 17/09/2025)