Wood Sector
(12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods | ||||||||||||||||||||||||||||||||||||||||||||||||
| 1. | 44 or any Chapter | The following goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues |
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| 2. | 4404 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like |
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| 3. | 4405 | Wood wool; wood flour | ||||||||||||||||||||||||||||||||||||||||||||||||
| 4. | 4406 | Railway or tramway sleepers (cross-ties) of wood | ||||||||||||||||||||||||||||||||||||||||||||||||
| 5. | 4408 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] |
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| 6. | 4409 | Bamboo flooring | ||||||||||||||||||||||||||||||||||||||||||||||||
| 7. | 4415 | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood |
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| 8. | 4416 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves |
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| 9. | 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood |
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| 10. | 4418 | Bamboo wood building joinery | ||||||||||||||||||||||||||||||||||||||||||||||||
| 11. | 4420 | Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 |
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| 12. | 4421 | Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] |
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| 13. | 4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) |
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| 14. | 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom |
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| 15. | 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | ||||||||||||||||||||||||||||||||||||||||||||||||
Handicraft Sector
(12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods | ||||||||||||||||||||||||||||||||||||||||||||||||
| 1. | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] |
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| 2. | 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 |
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| 3. | 6913 | Statues and other ornamental articles | ||||||||||||||||||||||||||||||||||||||||||||||||
| 4. | 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) |
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| 5. | 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 |
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| 6. | 9702 | Original engravings, prints and lithographs | ||||||||||||||||||||||||||||||||||||||||||||||||
| 7. | 9703 | Original sculptures and statuary, in any material | ||||||||||||||||||||||||||||||||||||||||||||||||
| 8. | 9705 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] |
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| 9. | 9706 | Antiques of an age exceeding one hundred years | ||||||||||||||||||||||||||||||||||||||||||||||||
| 10. | 3406 | Handcrafted candles | ||||||||||||||||||||||||||||||||||||||||||||||||
| 11. | 4202 22,4202 29, 4202 31 10, 4202 31 90, 4202 32,4202 39 |
Handbags including pouches and purses; jewellery box | ||||||||||||||||||||||||||||||||||||||||||||||||
| 12. | 4416, 4421 99 90 |
Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) |
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| 13. | 4414 | Wooden frames for painting, photographs, mirrors etc |
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| 14. | 4420 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] |
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| 15. | 4503 90 90 4504 90 |
Art ware of cork [including articles of sholapith] | ||||||||||||||||||||||||||||||||||||||||||||||||
| 16. | 6117, 6214 | Handmade/hand embroidered shawls of sale value exceeding Rs. 2500 per piece |
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| 17. | 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) |
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| 18. | 68159990 | Stone art ware, stone inlay work | ||||||||||||||||||||||||||||||||||||||||||||||||
| 19. | 691200 10, 6912 00 20 |
Tableware and kitchenware of clay and terracotta, other clay articles |
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| 20. | 6913 90 00 | Statuettes & other ornamental ceramic articles (incl blue potteries) |
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| 21. | 7009 92 00 | Ornamental framed mirrors | ||||||||||||||||||||||||||||||||||||||||||||||||
| 22. | 7018 90 10 | Glass statues [other than those of crystal] | ||||||||||||||||||||||||||||||||||||||||||||||||
| 23. | 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] |
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| 24. | 7326 90 99 | Art ware of iron | ||||||||||||||||||||||||||||||||||||||||||||||||
| 25. | 7419 80 | Art ware of brass, copper/ copper alloys, electro plated with nickel/silver |
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| 26. | 7616 99 90 | Aluminium art ware | ||||||||||||||||||||||||||||||||||||||||||||||||
| 27. | 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) |
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| 28. | 940510 | Handcrafted lamps (including panchloga lamp) | ||||||||||||||||||||||||||||||||||||||||||||||||
| 29. | 940150, 9403 80 |
Furniture of bamboo, rattan and cane | ||||||||||||||||||||||||||||||||||||||||||||||||
| 30. | 9503 | Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) |
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| 31. | 9504 | Ganjifa card | ||||||||||||||||||||||||||||||||||||||||||||||||
| 32. | 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material |
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| 33. | 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) |
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| 34. | 9701 | Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) |
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| 35. | 9703 | Original sculptures and statuary, in metal, stone or any material |
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| 36. | 4802 | Handmade Paper and Paper board | ||||||||||||||||||||||||||||||||||||||||||||||||
