EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1295, CUTTACK, FRIDAY, JULY 27, 2018 / SRAVAN 5, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 27th July, 2018
S.R.O. No. 309/2018— 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 thereon under section 9 of the said Act as is in excess of the rate specified in
Column (4) of the said Table.
Explanation - For the purpose of this notification, the expression “handicraft goods ”means “Goods
predominantly made by hand even though some tools or machinery may also have been used in the
process; such goods are graced with visual appeal in the nature of ornamentation or in-lay work or
some similar work of a substantial nature; possess distinctive features, which can be aesthetic,
artistic, ethnic or culturally attached and are amply different from mechanically produced goods of
similar utility”
Table
Sl.
No.
Chapter,
Heading, Sub
heading or
Tariff item
Description of Goods
Rate
(1)
(2)
(3)
(4)
1.
3406
Handcrafted candles
6 %
2.
4202 22,4202
29,4202 3110,
4202 3190,
4202 32,
4202 39
Handbags
including
pouches
and
purses; jewellery box
6 %
2
3.
4416,
4421 99 90
Carved
wood
products,
art
ware/decorative
articles
of
wood
(including inlay work, casks, barrel,
vats)
6 %
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
textile
floor
coverings
(including
namda/gabba)
2.5 %
12.
5804 30 00
Hand-made lace
2.5 %
13.
5805
Hand-woven tapestries
2.5 %
14.
5808 10
Hand-made braids and ornamental
trimming in the piece
2.5 %
15.
5810
Hand embroidered articles
2.5 %
16.
6117, 6214
Handmade/hand embroidered shawls of
sale value not exceeding Rs. 1000 per
piece
2.5 %
3
17.
6117, 6214
Handmade/hand embroidered shawls of
sale value exceeding Rs. 1000 per
piece
6 %
18.
6802
Carved stone products (e.g., statues,
statuettes, figures of animals, writing
sets, ashtray, candle stand)
6 %
19.
6815 99 90
Stone art ware, stone inlay work
6 %
20.
6912 00 10
6912 00 20
Tableware and kitchenware of clay and
terracotta, other clay articles
6%
21.
6913 90 00
Statuettes & other ornamental ceramic
articles (incl blue potteries)
6 %
22.
7009 92 00
Ornamental framed mirrors
6 %
23.
7018 10
Bangles, beads and small ware
2.5 %
24.
7018 90 10
Glass statues [other than those of
crystal]
6 %
25.
7020 00 90
Glass art ware [ incl. pots, jars, votive,
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 jewelry,
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 %
4
35.
9504
Ganjifa card
6 %
36.
9601
Worked articles of ivory, bone, tortoise
shell, horn, antlers, coral, mother of
pearl, seashell other animal carving
material
6 %
37.
9602
Worked vegetable or mineral carving,
articles thereof, articles of wax, of
stearin, of natural gums or natural
resins or of modelling pastes etc,
(including articles of lac, shellac)
6 %
38.
9701
Hand paintings drawings and pastels
(incl Mysore painting, Rajasthan
painting, Tanjore painting, Palm leaf
painting, basolietc)
6 %
39.
9703
Original sculptures and statuary, in
metal, stone or any other material
6 %
2. This notification shall come into force on the 27th July, 2018.
[No.24932– FIN-CT1-TAX- 0043 /2017/FIN.]
By Order of the Governor
SAUMYAJIT ROUT
Under-Secretary to Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10
Ex. Gaz. 772-173+500