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<h1>Concessional CGST rates set for specified handicraft goods; intra-state supplies exempt beyond listed tariff rates, effective 27 July 2018</h1> The notification prescribes concessional central GST rates for specified handicraft goods, exempting intra-state supplies from central tax in excess of the listed rates for identified tariff items, and defines 'handicraft goods' by predominant hand manufacture and distinctive aesthetic features. It took effect 27 July 2018 and lists items (candles, bags, carved wood, paper-mâché, coir, textiles, metalware, stone/ceramic art, paintings, sculptures, etc.) with reduced CGST rates (notably 2.5% or 1.5 as specified). Subsequent substitutions/amendments in 2021 and 2025 adjust certain headings and rates for particular entries.