GST exemption for handicraft and artware goods is revised with a substituted table of reduced-rate entries. The Odisha Goods and Services Tax exemption notification is amended by substituting the existing table with a revised list of handicraft, artware, handmade, decorative, and allied products eligible at reduced GST rates. The substituted table covers carved wood, stone, clay, glass, metal, bamboo, cane, toys, paintings, sculptures, and similar craft-based articles, with most entries at 2.5% and certain jewellery-related entries at 1.5%.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for handicraft and artware goods is revised with a substituted table of reduced-rate entries.
The Odisha Goods and Services Tax exemption notification is amended by substituting the existing table with a revised list of handicraft, artware, handmade, decorative, and allied products eligible at reduced GST rates. The substituted table covers carved wood, stone, clay, glass, metal, bamboo, cane, toys, paintings, sculptures, and similar craft-based articles, with most entries at 2.5% and certain jewellery-related entries at 1.5%.
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