No.40/GST-2 - Amendment of notification no. 71/GST-2, dated 27.07.2018 under the HGST Act, 2017 (H&E).

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 17, 2025 (BHDR. 26, 1947 SAKA) 2449 'kkfey gSa½ 2-5%”A vkf’kek cjkM+] HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 17th September, 2025 No. 40/GST-2.— In exercise of the powers conferred under sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendment in the Haryana Government, Excise and Taxation Department, notification No.71/GST-2, dated the 27th July, 2018, namely:- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No. 71/GST-2, dated the 27th July, 2018, for the existing table, the following Table shall be substituted, namely:- “TABLE Serial Number Chapter, Heading, Sub- heading or Tariff item Description of Goods Rate 1. 3406 Handcrafted candles 2.5 % Handbags including pouches and purses; jewellery box 2.5 % Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) 4. 4414 Wooden frames for painting, photographs, mirrors, etc. 2.5 % 2450 HARYANA GOVT. GAZ. (EXTRA.), SEPT. 17, 2025 (BHDR. 26, 1947 SAKA) 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) Artware of cork (including articles of sholapith) 2.5 % 7. 4601 and Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 8. 4802 Hand-made paper and paperboard 2.5 % 9. 4823 Articles made of paper mache 2.5% 10. 5607, 5609 Coir articles 2.5% Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps 12. 57 Handmade carpets and other handmade textile floor coverings (including 13. 5804 30 00 Handmade 2.5 % 14. 5805 Hand-woven tapestries 2.5 % 15. 5808 10 Hand-made braids and ornamental trimming in the piece 2.5 % 16. 5810 Hand embroidered articles 2.5 % 18. 6802 Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 19. 6815 99 90 Stone art ware, stone inlay work 2.5 % Tableware and kitchenware of clay and terracotta, other clay articles 2.5% 21. 6913 90 00 Statuettes & other ornamental ceramic articles (incl. blue potteries) 2.5 % 22. 7009 92 00 Ornamental framed mirrors 2.5 % 23. 7018 10 Bangles, beads and small ware 2.5 24. 7018 90 10 Glass statues [other than those of crystal] 2.5 % 25. 7020 00 90 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase] 26. 7113 11 10 Silver filigree work 1.5 % 27. 7117 Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland) 28. 7326 90 99 Artware of iron 2.5 % 29. 7419 80 Artware of brass, copper/copper alloys, electro plated with 30. 7616 99 90 Aluminium art ware 2.5 % 31. 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) 32. 9405 10 Handcrafted lamps (including Panchloga lamp) 2.5 % HARYANA GOVT. GAZ. (EXTRA.), SEPT. 17, 2025 (BHDR. 26, 1947 SAKA) 2451 Furniture of bamboo, rattan, and cane 2.5 % 34. 9503 Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll) 35. 9504 Ganjifa card 2.5 % 36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell, and other animal carving material 37. 9602 Worked vegetable or mineral carving materials and articles thereof; articles of wax, Stearin, natural gums or natural resins, or of modelling pastes, etc. (including articles of lac, shellac) 38. 9701 Hand paintings, drawings, and pastels (including Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, Basoli, etc.) 39. 9703 Original sculptures and statuary, in metal, stone, or any other material 2.5 %”. 2. This notification shall come into force on the 22nd September, 2025. ASHIMA BRAR, Commissioner and Secretary to Government Haryana, Excise and Taxation Department.