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Cane based musical instruments such as Dhul, Pepa, and Tals represent Assam’s rich cultural heritage. Handcrafted and authentic, they are used in folk performances and cultural events.
Traditional musical items are produced using indigenous techniques and natural materials, combining craftsmanship with cultural identity. These instruments are used in festivals, performances, museums, and cultural exhibitions. The sector preserves intangible heritage while supporting artisan livelihoods. From a fiscal perspective, applicable GST applies, while exports are zero rated with RoDTEP benefits; imports of finishing materials and packaging tools may attract customs duty.
