Notification: Exemption of Union Territory Tax on Handicraft Goods

The Central Government, under section 8(1) of the Union Territory Goods and Services Tax Act, 2017, exempts intra-state supplies of specified handicraft goods from excess union territory tax.

Handicraft goods defined as predominantly handmade with distinct aesthetic, artistic, or cultural features. Goods listed in the Table enjoy exemption, subject to specified rates.

Rates range from 1.5% to 6%, depending on the type of handicraft goods. Examples include handcrafted candles, carved wood products, coir articles, and handmade carpets.

Notification issued by Gunjan Kumar Verma, Under Secretary to the Government of India. (Note: Rates subject to change; please refer to the latest notification for accurate details.)