Seeks to prescribe concessional SGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it s 28th meeting held on 21.07.2018 – GST – States – FTX.56/2017/Pt-III/146-21/2018 – Dated:- 24-9-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 21/2018 The 24th September, 2018 No.FTX.56/2017/Pt-III/146.- In exercise of the powers conferred by sub-section (1) of Section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No- XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much
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% 4. 4414 00 00 Wooden frames for painting, photographs, mirrors etc. 6% 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] 6% 6. 4503 90 90 4504 90 Art ware of cork [including articles of sholapith] 6% 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. 4823 Articles made of paper mache 2.5% 9. 5607, 5609 Coir articles 2.5% 10. 56090020, 56090090 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps 2.5% 11. 57 Handmade carpets and other handmade
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tive, cask, cake cover, tulip bottle, vase] 6% 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 Art ware of Iron 6% 29. 7419 99 Art ware of brass, copper/ copper alloys, electro plated with nickel/silver 6% 30. 7616 99 90 Aluminium art ware 6% 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, Panchlogaartware, idol, Swamimalai bronze icons, dhokrajaali) 6% 32. 9405 10 Handcrafted lamps (including panchloga lamp) 6% 33. 9401 50, 9403 80 Furniture of bamboo, rattan and cane 6% 34. 9503 Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) 6% 35. 9504 Ganjifa card 6% 36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother
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