| Sl. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 3406 | Handcrafted candles | 12% | 5% |
| 2 | 4202 22,4202 29, 4202 31 10, 4202 31 90, 4202 32,4202 39 | Handbags including pouches and purses; jewellery box | 12% | 5% |
| 3 | 4414 | Wooden frames for painting, photographs, mirrors etc | 12% | 5% |
| 4 | 4416, 4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 12% | 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] | 12% | 5% |
| 6 | 4503 90 90 4504 90 | Art ware of cork [including articles of sholapith] | 12% | 5% |
| 7 | 4802 | Handmade Paper and Paper board | 12% | 5% |
| 8 | 5609 00 20, 5609 00 90 | Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps | 12% | 5% |
| 9 | 57 | Handmade carpets and other handmade textile floor coverings (including namda/gabba) | 12% | 5% |
| 10 | 5804 30 00 | Handmade lace | 12% | 5% |
| 11 | 5805 | Hand-woven tapestries | 12% | 5% |
| 12 | 6117, 6214 | Handmade/hand embroidered shawls of sale value exceeding Rs. 2500 per piece | 12% | 5% |
| 13 | 6802 | Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone | 12% | 5% |
| 14 | 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 12% | 5% |
| 15 | 6815 99 90 | Stone art ware, stone inlay work | 12% | 5% |
| 16 | 6912 00 10, 6912 00 20 | Tableware and kitchenware of clay and terracotta, other clay articles | 12% | 5% |
| 17 | 6913 | Statues and other ornamental articles | 12% | 5% |
| 18 | 6913 90 00 | Statuettes & other ornamental ceramic articles (incl blue potteries) | 12% | 5% |
| 19 | 7009 92 00 | Ornamental framed mirrors | 12% | 5% |
| 20 | 7018 90 10 | Glass statues [other than those of crystal] | 12% | 5% |
| 21 | 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 12% | 5% |
| 22 | 7326 90 99 | Art ware of iron | 12% | 5% |
| 23 | 7419 80 | Art ware of brass, copper/ copper alloys, electro plated with nickel/silver | 12% | 5% |
| 24 | 7616 99 90 | Aluminium art ware | 12% | 5% |
| 25 | 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) | 12% | 5% |
| 26 | 9503 | Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 12% | 5% |
| 27 | 9405 10 | Handcrafted lamps (including panchloga lamp) | 12% | 5% |
| 28 | 9403 80 | Furniture of bamboo, rattan and cane | 12% | 5% |
| 29 | 9504 | Ganjifa Card | 12% | 5% |
| 30 | 9601 | Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) | 12% | 5% |
| 31 | 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral,mother of pearl, seashell other animal carving material | 12% | 5% |
| 32 | 9602 | Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) | 12% | 5% |
| 33 | 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques | 12% | 5% |
| 34 | 9701 | Hand paintings drawings andpastels (incl Mysore painting,Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) | 12% | 5% |
| 35 | 9702 | Original engravings, prints and lithographs | 12% | 5% |
| 36 | 9703 | Original sculptures and statuary, in any material | 12% | 5% |
| 37 | 9703 | Original sculptures and statuary, in metal, stone or any material | 12% | 5% |
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