Revised GST Slabs for Construction, Cement and Handicrafts Industry Following the 56th GST Council Meeting
The 56th GST Council meeting has announced key rationalisations in the construction sector and handicrafts sector. These changes aim to provide relief to essential construction materials while also promoting India’s traditional art and handicrafts industry. The revised rates will come into effect from 22nd September 2025.
Construction Sector
(12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
|---|---|---|
| 1 | 68 | Sand lime bricks or Stone inlay work |
(28% to 18%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
|---|---|---|
| 1 | 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers |
Handicrafts 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] |
| 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 |
| 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) |
| 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 |
| 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] |
| 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) |
| 13 | 4414 | Wooden frames for painting, photographs, mirrors etc |
| 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] |
| 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 |
| 17 | 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) |
| 18 | 6815 99 90 | Stone art ware, stone inlay work |
| 19 | 691200 10, 691200 20 | Tableware and kitchenware of clay and terracotta, other clay articles |
| 20 | 6913 90 00 | Statuettes & other ornamental ceramic articles (incl blue potteries) |
| 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] |
| 24 | 7326 90 99 | Art ware of iron |
| 25 | 7419 80 | Art ware of brass, copper/copper alloys, electro plated with nickel/silver |
| 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) |
| 28 | 9405 10 | Handcrafted lamps (including panchloga lamp) |
| 29 | 9401 50, 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] |
| 31 | 9504 | Ganjifa card |
| 32 | 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material |
| 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) |
| 34 | 9701 | Hand paintings, drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc) |
| 35 | 9703 | Original sculptures and statuary, in metal, stone or any material |
| 36 | 4802 | Handmade Paper and Paper board |
By reducing GST on essential construction materials such as sand lime bricks, stone inlay work, and cement, the Council has aimed to provide relief to the housing and infrastructure sectors.
In the handicrafts sector, the decision to reduce rates to 5% across a wide range of handcrafted items—such as idols, statues, wooden crafts, handmade paper, shawls, paintings, sculptures, and traditional toys—provides a big boost to artisans, craftsmen, and the cottage industry. These measures not only make handicrafts more affordable for consumers but also encourage the preservation and promotion of India’s rich cultural heritage.
Overall, these reforms in construction and handicrafts are expected to stimulate employment, support artisans, and reduce costs in essential sectors, thereby aligning GST with both economic and cultural priorities.