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GST 2.0 · 22 Sep 2025 · 36 items
Handicrafts Sector — HSN and GST rate
36 items changed rate at the 56th GST Council; the rest are common goods whose rate stayed. Each row: HSN, description (in the Council’s own words), current rate and the earlier rate.
| HSN | Description | GST | Before |
|---|---|---|---|
| 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 5% | 12% |
| 6802 | Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone | 5% | 12% |
| 6913 | Statues and other ornamental articles | 5% | 12% |
| 9601 | Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) | 5% | 12% |
| 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques | 5% | 12% |
| 9702 | Original engravings, prints and lithographs | 5% | 12% |
| 9703 | Original sculptures and statuary, in any material | 5% | 12% |
| 9705 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] | 5% | 12% |
| 9706 | Antiques of an age exceeding one hundred years | 5% | 12% |
| 3406 | Handcrafted candles | 5% | 12% |
| 4202 22,4202 29, 4202 31 10, 4202 31 90, 4202 32,4202 39 | Handbags including pouches and purses; jewellery box | 5% | 12% |
| 4416, 4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 5% | 12% |
| 4414 | Wooden frames for painting, photographs, mirrors etc | 5% | 12% |
| 4420 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] | 5% | 12% |
| 4503 90 90 4504 90 | Art ware of cork [including articles of sholapith] | 5% | 12% |
| 6117, 6214 | Handmade/hand embroidered shawls of sale value exceeding Rs. 2500 per piece | 5% | 12% |
| 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 5% | 12% |
| 68159990 | Stone art ware, stone inlay work | 5% | 12% |
| 691200 10, 6912 00 20 | Tableware and kitchenware of clay and terracotta, other clay articles | 5% | 12% |
| 6913 90 00 | Statuettes & other ornamental ceramic articles (incl blue potteries) | 5% | 12% |
| 7009 92 00 | Ornamental framed mirrors | 5% | 12% |
| 7018 90 10 | Glass statues [other than those of crystal] | 5% | 12% |
| 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 5% | 12% |
| 7326 90 99 | Art ware of iron | 5% | 12% |
| 7419 80 | Art ware of brass, copper/ copper alloys, electro plated with nickel/silver | 5% | 12% |
| 7616 99 90 | Aluminium art ware | 5% | 12% |
| 8306 | Bells, gongs and like, non-electric, of base metal; statuettes, and other 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) | 5% | 12% |
| 940510 | Handcrafted lamps (including panchloga lamp) | 5% | 12% |
| 940150, 9403 80 | Furniture of bamboo, rattan and cane | 5% | 12% |
| 9503 | Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 5% | 12% |
| 9504 | Ganjifa card | 5% | 12% |
| 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material | 5% | 12% |
| 9602 | Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) | 5% | 12% |
| 9701 | Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) | 5% | 12% |
| 9703 | Original sculptures and statuary, in metal, stone or any material | 5% | 12% |
| 4802 | Handmade Paper and Paper board | 5% | 12% |
Other sectors
Agriculture SectorCoalCommon Man ItemsConstruction SectorConsumer ElectronicsDefenceEducationFertilizer SectorFood SectorFootwear SectorHealth SectorLeather SectorMiscellaneous ItemsOther MachineryOther ProposalsPaper SectorRenewable EnergySports Goods And ToysTextile SectorTobaccoTransportation SectorWood Sector
Last verified: 18 September 2026 — rate changes from Annexure-II of the 56th GST Council press release (3 September 2025), Notifications 9/2025 and 10/2025-CT(Rate), effective 22 September 2025; tobacco/pan masala 40% from a date to be notified. Descriptions are the press-release wording (abbreviated in places) — confirm against the CBIC tariff before invoicing · Not tax advice.