Uttarakhand GST rate amendment revises handicraft and artware entries, with most goods taxed at a concessional rate. The Uttarakhand Goods and Services Tax notification is amended by substituting the existing table of entries for specified handicraft and artware goods. The revised table covers handcrafted candles, bags, carved wood products, mats and basketry, hand-made paper, textile handicrafts, stone, ceramic, glass and metal artware, furniture, toys, carved natural-material articles, hand paintings, and sculptures. Most entries are set at 2.5%, while silver filigree work and handmade imitation jewellery are set at 1.5%. The amendment comes into force on 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
Uttarakhand GST rate amendment revises handicraft and artware entries, with most goods taxed at a concessional rate.
The Uttarakhand Goods and Services Tax notification is amended by substituting the existing table of entries for specified handicraft and artware goods. The revised table covers handcrafted candles, bags, carved wood products, mats and basketry, hand-made paper, textile handicrafts, stone, ceramic, glass and metal artware, furniture, toys, carved natural-material articles, hand paintings, and sculptures. Most entries are set at 2.5%, while silver filigree work and handmade imitation jewellery are set at 1.5%. The amendment comes into force on 22 September 2025.
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