DEFINITION OF HANDICRAFTS
“Handicrafts are goods predominantly made by hand even though some tools or machinery may also
have been used in the process; such goods are graced with visual appeal in the nature of
ornamentation of in-lay work or some similar work of a substantial nature; possess distinctive
features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from
mechanically produced goods of similar utility” ( as per GST Council)