S. No.

Chapter, Heading, Sub-heading or Tariff item

Description of Goods

Rate

(1)

(2)

(3)

(4)

   1.

3406

Handcrafted candles

2.5 %

   2.

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

Handbags including pouches and purses; jewellery box

2.5 %

  3.

4416, 4421 99 90

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

2.5 %

  4.

4414

Wooden frames for painting, photographs, mirrors, etc.

2.5 %

  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)

2.5 %

  6.

4503 90 90 4504 90

Art ware of cork (including articles of sholapith)

2.5 %

  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]

2.5 %

  8.

4802

Hand-made paper and paperboard

2.5 %

  9.

4823

Articles made of paper mache

2.5%

 10.

5607, 5609

Coir articles

2.5%

 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

2.5%

 12.

57

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

2.5 %

 13.

5804 30 00

Handmade lace

2.5 %

 14.

5805

Hand-woven tapestries

2.5 %

 15.

5808 10

Hand-made braids and ornamental trimming in the piece

2.5 %

 16.

5810

Hand embroidered articles

2.5 %

 17.

6117, 6214

Handmade/hand embroidered shawls

2.5 %

 18.

6802

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

2.5 %

 19.

6815 99 90

Stone art ware, stone inlay work

2.5 %

 20.

6912 00 10, 6912 00 20

Tableware and kitchenware of clay and terracotta, other clay articles

2.5%

 21.

6913 90 00

Statuettes & other ornamental ceramic articles (incl. blue potteries)

2.5 %

 22.

7009 92 00

Ornamental framed mirrors

2.5 %

 23.

7018 10

Bangles, beads and small ware

2.5 %

 24.

7018 90 10

Glass statues [other than those of crystal]

2.5 %

 25.

7020 00 90

Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]

2.5 %

 26.

7113 11 10

Silver filigree work

1.5 %

 27.

7117

Handmade   imitation    jewellery     (including     natural    seeds,     beads jewellery, cardamom garland)

1.5 %

 28.

7326 90 99

Artware of iron

2.5 %

 29.

7419 80

Artware of brass, copper/copper alloys, electro plated with nickel/silver

2.5 %

 30.

7616 99 90

Aluminium art ware

2.5 %

 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)

2.5 %

 32.

9405 10

Handcrafted lamps (including Panchloga lamp)

2.5 %

 33.

9401 50, 9403 80

Furniture of bamboo, rattan, and cane

2.5 %

 34.

9503

Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll)

2.5 %

 35.

9504

Ganjifa card

2.5 %

 36.

9601

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

2.5 %

 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)

2.5 %

 38.

9701

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

2.5 %

 39.

9703

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

2.5 %”