Seeks to amend Notification No. 22/2018- -Integrated Tax (Rate) dated 26.07.2018 vide Notification No. 13/2025-Integrated Tax (Rate) | Dated: 17th September, 2025
This notification, dated September 17, 2025, amends the GST rates for a range of handcrafted goods. Issued by the Ministry of Finance, the document substitutes the previous table of rates with a new one. The revised list sets a 5% integrated tax on a variety of handmade items, including handcrafted candles, carved wood products, hand-woven textiles, and pottery. The new rate also applies to art ware made from various materials like stone, brass, and glass. The document references the Customs Tariff Act for product classification.
However, there are two exceptions to this new 5% rate. The notification specifies a lower 3% integrated tax on two specific categories: silver filigree work and handmade imitation jewelry. This change is intended to create a more consistent tax structure for these goods, with a distinction made for these two categories. These amendments will come into force on September 22, 2025.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 13/2025-Integrated Tax (Rate) | Dated: 17th September, 2025
G.S.R. 654(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 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-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 %” |
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC- 190341/188/2025-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
Note: The principal notification No. 22/2018-Integrated Tax (Rate), dated the 26th July, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R. 699(E), dated the 26th July, 2018 and last amended vide Notification No. 20/2021-Integrated Tax (Rate) dated the 28th December, 2021 vide G.S.R. 899(E), dated the 28th December, 2021.
