{"id":12973,"date":"2018-07-27T00:00:00","date_gmt":"2018-07-26T18:30:00","guid":{"rendered":""},"modified":"2018-07-27T00:00:00","modified_gmt":"2018-07-26T18:30:00","slug":"notification-on-exemption-of-that-amount-of-state-tax-leviable-under-section-9-of-ogst-act-which-is-in-excess-of-the-rate-specified-in-the-notification-for-the-intra-state-supplies-of-handicraft-goods","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12973","title":{"rendered":"Notification on exemption of that amount of state tax leviable under section 9 of OGST Act which is in excess of the rate specified in the notification for the intra state supplies of handicraft goods."},"content":{"rendered":"<p>Notification on exemption of that amount of state tax leviable under section 9 of OGST Act which is in excess of the rate specified in the notification for the intra state supplies of handicraft goods.<br \/>24932-FIN-CT1-TAX-0043\/2017 Dated:- 27-7-2018 Orissa SGST<br \/>GST &#8211; States<br \/>Orissa SGST<br \/>Orissa SGST<br \/>GOVERNMENT OF ODISHA<br \/>\nFINANCE DEPARTMENT<br \/>\n******<br \/>\nNOTIFICATION<br \/>\nThe 27th July, 2018<br \/>\nS.R.O. No. &#8211; In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, do hereby exempt 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) thereof, from so much State tax leviable<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126039\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> vats)<br \/>\n6%<br \/>\n4.<br \/>\n4414 00 00<br \/>\nWooden frames for painting, photographs, mirrors etc.<br \/>\n6%<br \/>\n5.<br \/>\n4420<br \/>\nStatuettes &#038; other ornaments of wood, wood marquetry &#038; inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]<br \/>\n6%<br \/>\n6.<br \/>\n4503 90 90 4504 90<br \/>\nArt ware of cork [including articles of sholapith]<br \/>\n6%<br \/>\n7.<br \/>\n4601 and 4602<br \/>\nMats, 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, chola items, Kouna\/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]<br \/>\n2.5 %<br \/>\n8.<br \/>\n4823<br \/>\nArticles made of paper mache<br \/>\n2.5 %<br \/>\n9.<br \/>\n5607, 5609<br \/>\nCoir articles<br \/>\n2.5%<br \/>\n10.<br \/>\n56090020, 56090090<br \/>\nToran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps.<br \/>\n2.5%<br \/>\n11.<br \/>\n57<br \/>\nH<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126039\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>[other than those of crystal]<br \/>\n6%<br \/>\n25.<br \/>\n7020 00 90<br \/>\nGlass art ware [incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]<br \/>\n6%<br \/>\n26.<br \/>\n7113 11 10<br \/>\nSilver filigree work<br \/>\n1.5%<br \/>\n27.<br \/>\n7117<br \/>\nHandmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)<br \/>\n1.5%<br \/>\n28.<br \/>\n7326 90 99<br \/>\nArt ware of iron<br \/>\n6%<br \/>\n29.<br \/>\n7419 99<br \/>\nArt ware of brass, copper\/ copper alloys, electro plated with nickel\/silver<br \/>\n6%<br \/>\n30.<br \/>\n7616 99 90<br \/>\nAluminium art ware<br \/>\n6%<br \/>\n31.<br \/>\n8306<br \/>\nBells, 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)<br \/>\n6%<br \/>\n32.<br \/>\n9405 10<br \/>\nHandcrafted lamps (including panchloga lamp)<br \/>\n6%<br \/>\n33.<br \/>\n9401 50, 9403 80<br \/>\nFurniture of bamboo, rattan and cane<br \/>\n6%<br \/>\n34.<br \/>\n9503<br \/>\nDolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjav<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126039\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Notification on exemption of that amount of state tax leviable under section 9 of OGST Act which is in excess of the rate specified in the notification for the intra state supplies of handicraft goods.24932-FIN-CT1-TAX-0043\/2017 Dated:- 27-7-2018 Orissa SGSTGST &#8211; StatesOrissa SGSTOrissa SGSTGOVERNMENT OF ODISHA FINANCE DEPARTMENT ****** NOTIFICATION The 27th July, 2018 S.R.O. No. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12973\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Notification on exemption of that amount of state tax leviable under section 9 of OGST Act which is in excess of the rate specified in the notification for the intra state supplies of handicraft goods.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12973","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12973"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12973\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}