This notification from the Ministry of Finance outlines revised Union Territory tax rates for various goods, particularly focusing on handicrafts and artware. Effective September 22, 2025, it supersedes a previous 2018 notification and sets a tax rate of 2.5% on a wide range of handcrafted items. This includes products made from wood, paper, clay, stone, and various metals, as well as items like handmade textiles, carpets, and certain types of furniture. Additionally, a lower rate of 1.5% is applied to silver filigree work and handmade imitation jewelry. The document provides a detailed list of these goods, categorized by their tariff codes, and clarifies that the new tax structure applies to intra-state supplies, with the rates determined based on the recommendations of the GST Council.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 13/2025 – Union Territory Tax (Rate) | Dated: 17th September, 2025
G.S.R. 655(E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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. 21/2018- Union Territory 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. 703(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 | 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 %” |
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: – The principal notification No. 21/2018-Union Territory 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. 703(E), dated the 26th July, 2018 and last amended vide Notification No. 20/2021-Union Territory Tax (Rate) dated the 28th December, 2021 vide G.S.R. 900(E), dated the 28th December, 2021.
