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of <h1>UT GST Notification No. 21/2018 amended: concessional UTGST rates for handicrafts (mostly 2.5%, some 1.5%) effective 22 Sep 2025</h1> The Union Territory GST rate notification substitutes a new table amending the earlier UTGST rate schedule for handicraft items, specifying concessional tax rates-mostly 2.5% for a wide range of handcrafted goods (candles, bags, carved wood, paper, coir, textiles, stone/ceramic/glass/metal art ware, furniture, toys, paintings, sculptures, etc.) and 1.5% for specified silver filigree and handmade imitation jewellery-effective from 22 September 2025. The amendment updates Notification No. 21/2018 and takes effect on the stated date.
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