Handicraft and artisanal goods assigned GST rates-predominantly 2.5% with select items at 1.5%-effective 22 September 2025. The notification substitutes the state tax rate table to list handcrafted and artisanal goods by tariff headings and descriptions, assigning most listed items a reduced GST rate of 2.5% and specified items (notably silver filigree and certain imitation jewellery) a reduced rate of 1.5%; the amendment is promulgated under the state GST Act and comes into effect on 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
Handicraft and artisanal goods assigned GST rates-predominantly 2.5% with select items at 1.5%-effective 22 September 2025.
The notification substitutes the state tax rate table to list handcrafted and artisanal goods by tariff headings and descriptions, assigning most listed items a reduced GST rate of 2.5% and specified items (notably silver filigree and certain imitation jewellery) a reduced rate of 1.5%; the amendment is promulgated under the state GST Act and comes into effect on 22 September 2025.
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