The Impact of Goods and Services Tax on Sustainability in the Indian Handicraft Sector

A Mini-Review


  • Rishika Awasthi Department of Commerce and Business Management Integral University, Lucknow, Uttar Pradesh, India. 226026
  • Moiz Akhtar Department of Commerce and Business Management Integral University, Lucknow, Uttar Pradesh, India. 226026
  • Farhina Sardar Khan Department of Commerce and Business Management Integral University, Lucknow, Uttar Pradesh, India. 226026



GST, Sustainability, Indian Handicrafts, Tax Reform, Innovation


The implementation of the Goods and Services Tax (GST) in India has significantly influenced the Indian handicraft sector, integral to India’s cultural heritage and economy. This mini-review explores GST's multifaceted role in fostering economic, social, and environmental sustainability within this sector. It delves into GST’s implications on various aspects of the handicraft sector, including pricing, production, and marketing strategies, and examines the related governmental strategies and policies. Utilizing secondary data, this review reveals how GST has simplified the tax structure, integrated state economies, and created a conducive business environment, promoting sustainable development and innovation in the sector. It underscores the strategic importance of GST in aiding sustainable growth by formalizing businesses, enhancing job opportunities, and encouraging sustainable practices in the handicraft sector. The review also highlights the need for more exhaustive research, incorporating primary data, to gain deeper insights into GST's practical implications on sustainability in the Indian handicrafts sector.


H. Kaur, “Goods and services tax (gst) in india: An overview,” South Asian Journal of Marketing & Management Research, vol. 6, no. 1and2, pp. 23–28, 2016.

S. Bhushan and T. M. U. Din, “Indian handicraft exports: An economic analysis,” International journal of business quantitative economics and applied management research, vol. 1, no. 3, pp. 104–112, 2014.

K. A. Kumar, “A journey of goods and services tax (gst) and structural impact of gst on the growth of gdp in india,”Advances in Sciences and Humanities, vol. 3, no. 5, pp. 50–53, 2017.

P. Kumar, “concept of goods and services tax (gst) in india,” Airo National Research Journal, vol. 7, 2017.

A. K. Deshmukh, A. Mohan, and I. Mohan, “Goods and services tax (gst) implementation in india: A sap–lap–twitter analytic perspective,” Global Journal of Flexible Systems Management, vol. 23, no. 2, pp. 165–183, 2022.

M. S. Khalid, M. S. Prasad, K. Krishna, S. Saxena, and A. Srivastav, “Critical evaluation of gst’s impact on the functioning of small companies: Evaluation of people psychology and perception,” Journal for ReAttach Therapy and Developmental Diversities, vol. 5, no. 2s, pp. 11–15, 2022.

S. Mukherjee, Present state of goods and services tax (GST) reform in India. Cambridge University Press, 2015.

A. Nayyar and I. Singh, “A comprehensive analysis of goods and services tax (gst) in india,” Indian Journal of Finance, vol. 12, no. 2, pp. 57–71, 2018.

India Brand Equity Foundation, “Handicraft image 3,” 2023. Accessed: 2023-07-28.

L. J. Chutia and M. K. Sarma, “Commercialization of traditional crafts of south and south east asia: A conceptual model based on review of literature,” IIM Kozhikode Society & Management Review, vol. 5, no. 2, pp. 107–119, 2016.

B. Soukhathammavong and E. Park, “The authentic souvenir: What does it mean to souvenir suppliers in the heritage destination?,” Tourism Management, vol. 72, pp. 105–116, 2019.

M. S. Sood, “Growth potential of textile industry in view of current government’s policy,” International Journal of Research in Economics and Social Sciences (IJRESS), vol. 7, no. 8, 2017.

R. S. Kumar, “Indian textile industry: opportunities, challenges and suggestions,” International Journal of Trade and Global Business Perspectives, vol. 7, no. 02, pp. 3901–3886, 2018.

India Brand Equity Foundation, “Handicraft image,” 2023. Accessed: 2023-07-28.

S. M. Ghouse, “Indian handicraft industry: problems and strategies,” International Journal of Management Research and Reviews, vol. 2, no. 7, p. 1183, 2012.

Y. Yang, M. Shafi, X. Song, and R. Yang, “Preservation of cultural heritage embodied in traditional crafts in the developing countries. a case study of Pakistani handicraft industry,” Sustainability, vol. 10, no. 5, p. 1336, 2018.

TaxGuru, “Pre-gst indirect tax image,” 2019. Accessed: 2023-07-28.

Ministry of Textiles, Government of India, “Comprehensive handicrafts cluster development scheme (chcds),” 2021. Accessed: 2023-07-26.

Export Promotion Council for Handicrafts, “Export promotion council for handicrafts,” 2023. Accessed: 2023-07-26.

Y. Fernando and C. Chukai, “Value co-creation, goods and service tax (GST) impact on sustainable logistic performance,” Research in Transportation Business & Management, vol. 28, pp. 92–102, 2018.

A. Jangra, “Impact of goods & services tax (GST) on economic development,” Sai Om Journal of Commerce & Management: A Peer Reviewed International Journal, vol. 4, pp. 18–22, 2017.

F. C. Caldatto, S. C. Bortoluzzi, and E. P. de Lima, “The role of public administration in sustainable development,” International business, trade and institutional sustainability, pp. 69–79, 2020.

L. Hermwille, A. Siemons, H. F¨orster, and L. Jeffery, “Catalyzing mitigation ambition under the Paris agreement: elements for an effective global stocktake,” Climate Policy, vol. 19, no. 8, pp. 988–1001, 2019.

S. R. Yadav, “Impact of GST on growth and development of India economy,” International Journal of Advances in Social Sciences, vol. 5, no. 3, pp. 180–182, 2017.

M. Engelschalk, “Small business taxation in transition countries,” Tax Notes International, vol. 40, no. 6, p. 523, 2005.

A. Kumar, Demonetization and black economy. Penguin Random House India Private Limited, 2017.

D. Ray and S. Subramanian, “India’s lockdown: An interim report,” in The Impact of COVID-19 on India and the Global Order: A Multidisciplinary Approach, pp. 11–61, Springer, 2022.

K. Tekwani, A. Rana, and R. Raghuvanshi, “Impact of GST on handicraft exporters.,” Economic Studies, vol. 30, no. 3, 2021.

ClearTax, “Infographic for refund application,” 2022. Accessed: 2023-07-28.




How to Cite

R. Awasthi, M. Akhtar, and F. S. Khan, “The Impact of Goods and Services Tax on Sustainability in the Indian Handicraft Sector: A Mini-Review”, J. Comput. Mech. Manag, vol. 2, no. 4, pp. 29–34, Sep. 2023.



Mini Reviews


Received 2023-08-22
Accepted 2023-09-04
Published 2023-09-30