CBIC notifies concessional GST rate of 5% on specified handicraft items: GST rate of many reduced from 12%
The Ministry of Finance has issued Notification No. 13/2025-Central Tax (Rate) dated 17th September 2025, making important changes to an earlier notification. The notification is issued under Section 11(1) of the CGST Act, 2017. This notification amends the existing table in Notification No. 21/2018-Central Tax (Rate) dated 26th July 2018.
Section 11(1) of the CGST Act, 2017 allows the government to exempt GST on some goods or services. The notification includes a table having the description of goods and their relevant Chapter, Heading, Sub-heading or Tariff Item. The notification is applicable from September 22, 2025.
This notification reduces GST rates to 2.5% for handicrafts and handmade products, including Handcrafted candles, Handbags, purses, and jewellery boxes, Wooden artware (frames, decorative articles, statuettes), Cork and bamboo items, Handmade paper, Handmade carpets, lace, embroidery, and shawls, etc.
Refer to the official notification for more informatioN
