See Full Document Text
(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ
¨sÁUÀ– 4J 19 2025 ಪ 28 1947) . 606
Part – IVA BENGALURU, FRIDAY, 19 SEPTEMBER, 2025 BHADRAPADA 28, SHAKAVARSHA 1947) No. 606
GOVERNMENT OF KARNATAKA
No. FD 02 CSL 2025 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, Dated:19/09/2025
NOTIFICATION (13/2025)
In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods
and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the
recommendations of the Council, hereby makes the following further amendments in the Government
of Karnataka Notification (21/2018) No. FD 48 CSL 2017, dated the 26th July, 2018, published in
the Karnataka Gazette, Extraordinary, Part IVA, No.990, dated the 26th July, 2018, namely:-
In the said notification, for the Table and the entries relating thereto, the following shall be substituted,
namely:-
TABLE
S. Chapter, Description of Goods Rate
No. Heading,
Sub-
heading or
Tariff item
(1) (2) (3) (4)
1. 3406 Handcrafted candles 2.5 %
2. 4202 22, Handbags including pouches and purses; jewellery box 2.5 %
4202 29,
4202 31
10,
(1)2
4202 31
90,
4202 32,
4202 39
3. 4416, Carved wood products, art ware/decorative articles of wood 2.5 %
(including inlay work, casks, barrel, vats)
4421 99
90
4. 4414 Wooden frames for painting, photographs, mirrors, etc. 2.5 %
5. 4420 Statuettes & other ornaments of wood, wood marquetry & inlaid, 2.5 %
jewellery box, wood lathe and lacquer work (including lathe and
lacquer work, ambadi sisal craft)
6. 4503 90 Art ware of cork (including articles of sholapith) 2.5 %
90
4504 90
7. 4601 and Mats, matting and screens of vegetable material, basketwork, 2.5 %
wickerwork and other articles of vegetable materials or other
4602
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, Coir articles 2.5%
5609
11. 5609 00 Toran, Doorway Decoration made from cotton yarn or woollen yarn 2.5%
20, and aabhala (mirror) with or without hanging flaps
5609 00
90
12. 57 Handmade carpets and other handmade textile floor 2.5 %
coverings (including namda/gabba)
13. 5804 30 Handmade lace 2.5 %
00
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 %
17. 6117, Handmade/hand embroidered shawls 2.5 %
62143
18. 6802 Carved stone products (e.g., statues, statuettes, figures of animals, 2.5 %
writing sets, ashtray, candle stand)
19. 6815 99 Stone art ware, stone inlay work 2.5 %
90
20. 6912 00 Tableware and kitchenware of clay and terracotta, other clay 2.5%
10 articles
6912 00
20
21. 6913 90 Statuettes & other ornamental ceramic articles (incl. blue potteries) 2.5 %
00
22. 7009 92 Ornamental framed mirrors 2.5 %
00
23. 7018 10 Bangles, beads and small ware 2.5
%
24. 7018 90 Glass statues [other than those of crystal] 2.5 %
10
25. 7020 00 Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip 2.5 %
90 bottle, vase]
26. 7113 11 Silver filigree work 1.5
10
%
27. 7117 Handmade imitation jewellery (including natural seeds, beads 1.5
jewellery, cardamom garland)
%
28. 7326 90 Artware of iron 2.5 %
99
29. 7419 80 Artware of brass, copper/copper alloys, electro plated with 2.5 %
nickel/silver
30. 7616 99 Aluminium art ware 2.5 %
90
31. 8306 Bells, gongs and like, non-electric, of base metal; statuettes, and 2.5 %
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 %
33. 9401 50, Furniture of bamboo, rattan, and cane 2.5 %
9403 80
34. 9503 Dolls or other toys made of wood or metal or textile material 2.5 %
(including wooden toys of Sawantwadi, Channapatna toys,
Thanjavur doll)
35. 9504 Ganjifa card 2.5 %R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
4
36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, 2.5 %
mother of pearl, seashell, and other animal carving material
37. 9602 Worked vegetable or mineral carving materials and articles thereof; 2.5 %
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, 2.5 %
Rajasthan painting, Tanjore painting, Palm leaf painting, Basoli, etc.)
39. 9703 Original sculptures and statuary, in metal, stone, or any other 2.5
material %”
2. This notification shall come into force on the 22nd day of September, 2025.
By Order and in the name of the
Governor of Karnataka,
(H. R. LALITHA)
Under Secretary to Government,
Finance Department (Exp-2 & 10)
ಮುದ(cid:206)ಕರು (cid:178)ಾಗೂ ಪ(cid:206)(cid:144)ಾಶಕರು:- ಸಂಕಲ(cid:163)ಾ(cid:297)(cid:144)ಾ(cid:312)ಗಳ(cid:133), ಕ(cid:163)ಾ(cid:143)ಟಕ (cid:170)ಾಜ(cid:205)ಪತ(cid:206), ಸ(cid:144)ಾ(cid:143)(cid:312) (cid:144)ೇಂದ(cid:206) ಮುದ(cid:206)(cid:158)ಾಲಯ, (cid:166)ೆಂಗಳ(cid:136)ರು