(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

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.

No.

Chapter,

Heading,

Sub-

heading or

Tariff item

Description of Goods

Rate

(1) (2)

(3)

(4)

1.

3406

Handcrafted candles

2.5 %

2.

4202 22,

4202 29,

4202 31

10,

Handbags including pouches and purses; jewellery box

2.5 %

¨sÁUÀ – 4J

Part – IVA

19

2025

ಪ

28

1947)

BENGALURU, FRIDAY, 19 SEPTEMBER, 2025 BHADRAPADA 28, SHAKAVARSHA 1947)

. 606

No. 606

2

4202 31

90,

4202 32,

4202 39

3.

4416,

4421 99

90

Carved wood products, art ware/decorative articles of wood

(including inlay work, casks, barrel, vats)

2.5 %

4.

4414

Wooden frames for painting, photographs, mirrors, etc.

2.5 %

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)

2.5 %

6.

4503 90

90

4504 90

Art ware of cork (including articles of sholapith)

2.5 %

7.

4601 and

4602

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]

2.5 %

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%

11. 5609 00

20,

5609 00

90

Toran, Doorway Decoration made from cotton yarn or woollen yarn

and aabhala (mirror) with or without hanging flaps

2.5%

12.

57

Handmade carpets

and

other handmade textile floor

coverings (including namda/gabba)

2.5 %

13.

5804 30

00

Handmade lace

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 %

17.

6117,

6214

Handmade/hand embroidered shawls

2.5 %

3

18.

6802

Carved stone products (e.g., statues, statuettes, figures of animals,

writing sets, ashtray, candle stand)

2.5 %

19.

6815 99

90

Stone art ware, stone inlay work

2.5 %

20.

6912 00

10

6912 00

20

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]

2.5 %

26.

7113 11

10

Silver filigree work

1.5

%

27.

7117

Handmade imitation jewellery (including natural seeds, beads

jewellery, cardamom garland)

1.5

%

28.

7326 90

99

Artware of iron

2.5 %

29.

7419 80

Artware of brass, copper/copper alloys, electro plated with

nickel/silver

2.5 %

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)

2.5 %

32.

9405 10

Handcrafted lamps (including Panchloga lamp)

2.5 %

33.

9401 50,

9403 80

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)

2.5 %

35.

9504

Ganjifa card

2.5 %

4

36.

9601

Worked articles of ivory, bone, tortoise shell, horn, antlers, coral,

mother of pearl, seashell, and other animal carving material

2.5 %

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)

2.5 %

38.

9701

Hand paintings, drawings, and pastels (including Mysore painting,

Rajasthan painting, Tanjore painting, Palm leaf painting, Basoli, etc.)

2.5 %

39.

9703

Original sculptures and statuary, in metal, stone, or any other

material

2.5

%”

2. This notification shall come into force on the 22^nd 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)

ಮುದÎಕರು ²ಾಗೂ ಪΐಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

Licensed to post without prepayment WPP No. 297

THAMMAIAH

Digitally signed by THAMMAIAH

DN: c=IN, o=Centre for e-Governance, 2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16,

ou=department of printing stationery and Publication,CID - 7048443, postalCode=560001, st=Karnataka,

serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0, cn=THAMMAIAH

Date: 2025.09.19 17:28:54 +05'30'