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 - Orissa SGST

Handicraft goods state tax exemption caps state GST to notified rates for listed intra state handicraft supplies.

State tax on intra state supplies of specified handicraft goods is exempted to the extent that it exceeds the rate specified in the notification's Table; the State limits leviable tax under section 9 to the notified rate for each listed tariff entry. Eligibility is governed by the notification's definition of 'handicraft goods'-predominantly hand made items with substantial ornamentation or distinctive aesthetic, artistic, ethnic or cultural features-and by the product categories and rates set out in the Table. The notification is effective from its date of issue.