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of <h1>Manipur Exempts Handicraft Goods from State Tax with Notification No. 21/2018; Rates Range from 1.5% to 6.</h1> The Government of Manipur issued Notification No. 21/2018-STATE TAX (RATE) on July 26, 2018, under the Manipur Goods and Services Tax Act, 2017, to exempt intra-state supplies of specified handicraft goods from state tax exceeding the rates listed in the notification. The exemption applies to goods predominantly made by hand, possessing distinctive artistic or cultural features. The notification details various categories of handicraft goods, such as handcrafted candles, handbags, carved wood products, and handmade carpets, with applicable tax rates ranging from 1.5% to 6%. This notification took effect on July 27, 2018.
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