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of <h1>Uttar Pradesh exempts state tax on specified handicraft goods under GST Act 2017 to boost local artisans.</h1> The notification issued by the Uttar Pradesh government exempts intra-state supplies of specified handicraft goods from state tax under the Uttar Pradesh Goods and Services Tax Act, 2017. The exemption applies to goods predominantly made by hand, possessing aesthetic, artistic, or cultural significance, and distinct from mechanically produced items. The table lists various handicraft goods, such as handcrafted candles, handbags, carved wood products, and handmade carpets, with applicable tax rates ranging from 1.5% to 6%. This exemption is effective from July 27, 2018, and aims to support the handicraft industry in the state.
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