In a major policy step to revive the centuries-old bell metal craft of Assam, the state government has introduced a Goods and Services Tax (GST) reimbursement scheme aimed at supporting traditional bell metal artisans. The initiative, officially titled the “Assam Goods and Services Tax (Reimbursement for Indigenous Bell Metal Industries) Scheme, 2025”, was notified by the Finance (Taxation) Department on July 14.
The scheme promises financial relief to local bell metal manufacturers by reimbursing the state GST component paid in cash under the Assam GST Act, 2017. Artisans will be able to claim this reimbursement for a duration of ten years starting from the first month they are eligible.
Support for a Fading Heritage
Bell metal work, long regarded as a cultural hallmark of Assam, has seen a steady decline in recent years due to rising costs, market competition, and limited institutional support. Once exempt from tax under the earlier VAT system, bell metal products are no longer covered under state-specific tax exemption clauses in the GST regime — leading to increased financial pressure on small artisans.
The new reimbursement plan has been introduced to address these economic challenges and to uphold the state’s commitment to preserving this traditional industry. The policy move follows a budget announcement for FY 2025-26, in which the government acknowledged the struggles faced by indigenous bell metal manufacturers.
Making Traditional Craft Competitive Again
The government hopes that with tax reimbursements in place, bell metal products will become more competitively priced, giving artisans better access to wider markets across India. Additionally, the scheme is designed to encourage informal manufacturers to register under the tax framework, thereby bringing more structure and transparency to the sector.
By easing the financial burden and promoting formal participation in the economy, the scheme aims to breathe new life into one of Assam’s oldest handicraft industries — a craft deeply interwoven with the cultural and social fabric of the state.
