GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 13/2025-Central Tax (Rate)
New Delhi, the 17th September, 2025
G.S.R...-(E). - In exercise of the powers conferred by sub-section (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 further 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, for the Table and the entries relating thereto, the following shall be substituted, namely:-
TABLE
| S. No | Chapter, Heading, Sub-heading orTariff item | Description of Good | Rate |
| (1) | (2) | (3) | (4) |
| 1 | 3406 | Handcrafted candles | 2.5 % |
| 2 | 4202 22,4202 29,4202 31 10,4202 31 90,4202 32,4202 39 | Handbags including pouches and purses; jewellery box | 2.5 % |
| 3 | 416,4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlaywork, casks, barrel, vats) | 2.5 % |
| 4 | 4414 | Wooden frames for painting, photographs, mirrors, etc. | 2.5 % |
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