Abstract
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.
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