In exercise of the powers conferred by entries at serial No.44 of First Schedule of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), the Governor of Assam is hereby pleased to notify the following items for the purposes of the said serial of First Schedule, namely:-

Indigenous Handicrafts Items

"(i) Cane Products, namely - Cane furniture, cane murrah, cane rack, cane divan and cane stool, cane bar stool, cane chair, cane table, cane rocking chair, cane jhula, cane partition, cane bed, cane dining set, decorative and utility products such as cane basket, cane trays, cane bread baskets, cane flower vase, cane planters, cane fruit basket, cane jar's, cane clock, cane jewellery, cane hanging lamp shade, cane pen holders, cane napkin rings, cane bags, cane ceilings.

(ii) Bamboo Products, namely - Bamboo furniture, bamboo rack, bamboo chair, bamboo table, bamboo stool, bamboo bar stool, bamboo dewan, bamboo murrah, bamboo rocking chair, bamboo jhula, bamboo dinning set, reclining chair, decorative and utility products such as bamboo baskets, bamboo mat. Bamboo fan's and wall scenery's, bamboo jewellery, bamboo trays, bamboo lamps and hanging shades, bamboo planters, bamboo fruit baskets, bamboo fruit baskets, bamboo pen holder, bamboo napkin rings, bamboo blinds, bamboo chop stick's bamboo mats, bamboo bags, bamboo mobile covers, bamboo dinning table mats, bamboo floor mats, bamboo sleeping mats, bamboo tiles, bamboo letter rack, bamboo dustbin, bamboo roots figures, bamboo astray, bamboo pan bota, bamboo sleepers, bamboo bear mugs, bamboo japi, bamboo buttons and bamboo beads.

(iii) Bee Keeping Industry,

(iv) Drift Woods Products,

(v) Terracotta Products, namely - Terracotta products such as figures of all wild animals and domestic animals, freedom fighters, gods and goddess human figures, terracotta products such as pot stands, terracotta lamps, terracotta divas, terracotta astray, terracotta dolls, terracotta ornaments.

(vi) Jute Products, namely - Jute mats, Jute decorative bags, Jute jhulas, Jute pot hanging, Jute dolls, Jute hammock, Jute dinning table mats, Jute sleepers, Jute ornaments, Jute carpets, Jute door mats, curtains.

(vii) Water Hyacinth (Meteka) Products, namely - Water hyacinth bags, Water hyacinth mats, mats of kath.

(viii) Pith/Sola Pith Products, namely - Pith dolls and Pith decorative products.

(ix) Coconut shell Products, namely - Coconut shell, pot stands blended with wood, Coconut shell spoon/forks, ornaments, Coconut buttons.

(x) Dry flowers from bamboo, wood, wild natural herbs and cane seeds.

(xi) Hand made embroidery products other than such items mentioned in any other schedule.

(xii) Unbranded Hand made dolls and toys".

This notification shall come into force on the date of its publication in the Official Gazette.