Notification No 22/2018 Integrated Tax (Rate)

Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 22/2018 -Integrated Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied
that it is necessary in the public interest so to do, on the recommendations of the Council,
hereby exempts the inter-state supplies of handicraft goods, the description of which is
specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading
or Chapter, as specified in the corresponding entry in column (2), from so much integrated tax
leviable thereon under section 5 of the Integrated Goods and Service Tax, 2017 (13 of 2017)
as is in excess of the rate specified in column (4) of the said Table,
Explanation – For the purpose of this notification, the expression “handicraft goods” means
“Goods predominantly made by hand even though some tools or machinery may also have
been used in the process; such goods are graced with visual appeal in the nature of
ornamentation or in-lay work or some similar work of a substantial nature; possess distinctive
features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different
from mechanically produced goods of similar utility”

Table

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