S. No.

Chapter, Heading, Sub- heading or Tariff item

Description of Goods

Rate

(1)

(2)

(3)

(4)

1.

3406

Handcrafted candles

5 %

2.

4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39

Handbags including pouches and purses; jewellery box

5 %

3.

4416, 4421 99 90

Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)

5 %

4.

4414

Wooden frames for painting, photographs, mirrors, etc.

5 %

5.

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 %

6.

4503 90 90, 4504 90

Art ware of cork (including articles of sholapith)

5 %

7.

4601 and 4602

Mats, matting and screens of vegetable material, basketwork, wickerwork and 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]

5 %

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, 5609 00 90

Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps

5%

12.

57

Handmade carpets and other handmade textile floor coverings (including namda/gabba)

5 %

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, ashtray, candle stand)

5 %

19.

6815 99 90

Stone art ware, stone inlay work

5 %

20.

6912 00 10, 6912 00 20

Tableware and kitchenware of clay and terracotta, other clay articles

5%

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, cardamom garland)

3%

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 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 %

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 wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll)

5 %

35.

9504

Ganjifa card

5 %

36.

9601

Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell, and other animal carving material

5 %

37.

9602

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

5 %

38.

9701

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

5 %

39.

9703

Original sculptures and statuary, in metal, stone, or any other material

5 %”