Assam: Reimbursement scheme for indigenous bell metal artisans

Staff Reporter

Guwahati: The state government on Saturday unveiled a reimbursement scheme for indigenous bell metal manufacturers. The move to provide special assistance to such manufacturers assumes much significance given the heritage and cultural importance of this indigenous craft and to provide relief to financial hardship faced by bell metal industries.

The state government notified the reimbursement scheme named "Assam Goods and Services Tax (Reimbursement for Indigenous Bell Metal Industries) Scheme, 2025" vide a notification issued by the Finance (Taxation) Department on July 14, 2025.

The bell-metal industry of Assam is one of the oldest and largest handicraft sectors in Assam. However, the indigenous bell metal industries in Assam are facing severe financial hardship, and the new exemption policy will come as a shot in the arm for a craft that is on the verge of dying out.

Earlier in the VAT regime, such indigenous products were exempted from payment of tax. However, now there is no such state-based provision under the Assam Goods and Services Tax Act, 2017, to exempt payment of tax liability, and the state is not empowered to grant any tax exemption. However, given the heritage and cultural importance and to give relief to financial hardship faced by bell metal industries, it is necessary to provide special assistance to such manufacturers.

Therefore, in the budget for the financial year 2025-26, it was announced that the state government is 'cognisant of the struggle faced by traders engaged in the bell metal industry.' Keeping to its promise of the budget announcement, the government has notified the reimbursement scheme.

As per the provisions of the Scheme, an indigenous bell metal manufacturer can now claim reimbursement of the tax that accrues in cash to the state government under the Assam Goods and Services Act, 2017. Such reimbursement shall be for a period of 10 years from the first date of the month for which such reimbursement is allowed.

The proposed reimbursement to such manufacturers will give relief to financial hardship faced by such indigenous bell metal manufacturers; the price of their products will be more competitive in the market, which will enable them to market such products throughout the country and encourage such manufacturers to come under the tax net, thereby making the sector more organised.

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