In all these years that I have been in business in Santiniketan, the tax regime has been one that exempted handicraft and handloom producers from paying tax. The goods and services tax (GST) has of course changed that. It has chosen to ignore the process and focus on the product. Whatever the wisdom in this change of tax philosophy, it has certainly changed the life of those earning their livelihood by using their hands.
The university town of Santiniketan and its adjoining town of Bolpur would together have probably around 4,000 shops. Of these, maybe 3,000 would have a turnover in
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