Certain changes in the Concessional Rate Notification on specified handicraft items from January 01, 2022 to align it with HS 2022

Bimal Jain , Last updated: 31 December 2021  
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Background Earlier, the CBIC issued Notification No. 21/2018- Central Tax (Rate) dated July 26, 2018 (the Concessional Rate Notification) in order to prescribe concessional GST rate on specified handicraft items. Further, the new (seventh) edition of the Harmonized System (HS) nomenclature i.e

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Bimal Jain
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Category GST   Report

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