Notification No. 13/2025-Integrated Tax (Rate) [N11-651]

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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 22/2018-Integrated Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 699(E), dated the 26th July, 2018, namely :-

In the said notification, for the Table and the entries relating thereto, the following shall be substituted, namely:-

“TABLE

S. No. Chapter, Heading, Sub- Description of Goods Rate heading or Tariff item

(1) (2) (3) (4)

1. 3406 Handcrafted candles 5%

2. 4202 22, 4202 29, Handbags including pouches and purses; jewellery box 5% 4202 31 10, 4202 31 90, 4202 32, 4202 39

3. 4416, Carved wood products, art ware/decorative articles of wood (including 5% 4421 99 90 inlay work, casks, barrel, vats)

4. 4414 Wooden frames for painting, photographs, mirrors, etc. 5%

5. 4420 Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery 5%

box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft)

6. 4503 90 90, Art ware of cork (including articles of sholapith) 5% 4504 90

7. 4601 and Mats, matting and screens of vegetable material, basketwork, wickerwork and 5% 4602 other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]

8. 4802 Hand-made paper and paperboard 5%

9. 4823 Articles made of paper mache 5%

10. 5607, 5609 Coir articles 5%

11. 5609 00 20, Toran, Doorway Decoration made from cotton yarn or woollen yarn and 5% 5609 00 90 aabhala (mirror) with or without hanging flaps

12. 57 Handmade carpets and other handmade textile floor 5% coverings (including namda/gabba)

13. 5804 30 00 Handmade lace 5%

14. 5805 Hand-woven tapestries 5%

15. 5808 10 Hand-made braids and ornamental trimming in the piece 5%

16. 5810 Hand embroidered articles 5%

17. 6117, 6214 Handmade/hand embroidered shawls 5%

18. 6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, 5% ashtray, candle stand)

19. 6815 99 90 Stone art ware, stone inlay work 5%

20. 6912 00 10, Tableware and kitchenware of clay and terracotta, other clay articles 5% 6912 00 20

21. 6913 90 00 Statuettes & other ornamental ceramic articles (incl blue potteries) 5%

22. 7009 92 00 Ornamental framed mirrors 5%

23. 7018 10 Bangles, beads and small ware 5%

24. 7018 90 10 Glass statues [other than those of crystal] 5%

25. 7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase] 5%

26. 7113 11 10 Silver filigree work 3%

27. 7117 Handmade imitation jewellery (including natural seeds, beads jewellery, 3% cardamom garland)

28. 7326 90 99 Artware of iron 5%

29. 7419 80 Artware of brass, copper/copper alloys, electro plated with nickel/silver 5%

30. 7616 99 90 Aluminium art ware 5%

31. 8306 Bells, gongs and like, non-electric, of base metal; statuettes, and other 5% ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)

32. 9405 10 Handcrafted lamps (including Panchloga lamp) 5%

33. 9401 50, 9403 80 Furniture of bamboo, rattan, and cane 5%

34. 9503 Dolls or other toys made of wood or metal or textile material (including 5% wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll)

35. 9504 Ganjifa card 5%

36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother 5% of pearl, seashell, and other animal carving material

37. 9602 Worked vegetable or mineral carving materials and articles thereof; articles of wax, 5% Stearin, natural gums or natural resins, or of modelling pastes, etc. (including articles of lac, shellac)

38. 9701 Hand paintings, drawings, and pastels (including Mysore painting, Rajasthan 5% painting, Tanjore painting, Palm leaf painting, Basoli, etc.)

39. 9703 Original sculptures and statuary, in metal, stone, or any other material 5 %”

2. This notification shall come into force on the 22nd day of September, 2025.