Concessional GST on handicraft and artisan goods revised for a wide range of traditional craft products. The Assam Goods and Services Tax notification amends the earlier exemption-rate notification under section 11 of the Assam Goods and Services Tax Act, 2017, substituting the table of goods eligible for concessional tax treatment. It covers a broad range of artisan, handicraft, and traditional craft goods, including wood, stone, paper mache, coir, textile, clay, glass, metal, bamboo, cane, ivory, wax, painting, and sculpture items. Most entries are taxed at 2.5%, while silver filigree work and handmade imitation jewellery are taxed at 1.5%.
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Provisions expressly mentioned in the judgment/order text.
Concessional GST on handicraft and artisan goods revised for a wide range of traditional craft products.
The Assam Goods and Services Tax notification amends the earlier exemption-rate notification under section 11 of the Assam Goods and Services Tax Act, 2017, substituting the table of goods eligible for concessional tax treatment. It covers a broad range of artisan, handicraft, and traditional craft goods, including wood, stone, paper mache, coir, textile, clay, glass, metal, bamboo, cane, ivory, wax, painting, and sculpture items. Most entries are taxed at 2.5%, while silver filigree work and handmade imitation jewellery are taxed at 1.5%.
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