CBIC notifies 12% GST Rate for wooden frames for painting, photographs, mirrors

The Central Board of Indirect Taxes & Custom notifies Notification No. 20/2021-Central Tax (Rate) dated 28th December 2021 to amend concessional CGST rate on the specified handicraft items like wooden frames for painting, photographs, mirrors etc. which came into effect from 1st January 2022.

The Text of the Notification is as follows :

G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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-Central 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. 695(E), dated the 26th July, 2018, namely :-

In the said notification, in the TABLE, –

(i) against S. No. 4, for the entry in column (2), the entry “4414” shall be substituted;

(ii) against S. No. 29, for the entry in column (2), the entry “7419 80” shall be substituted;

2. This notification shall come into force on the 1st day of January, 2022.

To Read the Notification Download PDF Given Below :