Tamil Nadu exempts state tax on specified handicraft goods under GST Act, 2017, effective from July 27, 2018.

The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has exempted intra-state supplies of specified handicraft goods from state tax exceeding specified rates. The exemption applies to a range of handcrafted items, including candles, handbags, carved wood products, wooden frames, statuettes, cork art ware, mats, paper mache articles, coir products, handmade carpets, lace, tapestries, braids, embroidered articles, shawls, stone products, ceramic articles, ornamental mirrors, bangles, imitation jewelry, metal art ware, lamps, furniture, toys, ivory and bone carvings, paintings, and sculptures. The notification is effective from July 27, 2018.

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