Concessional IGST rates for specified handicraft goods; reduced integrated tax applies to listed items, subject to later amendments. Exempts inter state supplies of specified handicraft goods from IGST to the extent that tax exceeds the reduced rates listed in the notification, relying on powers under the IGST Act and the GST Council recommendation; provides a detailed tariff table identifying eligible chapters, headings and descriptions of handicraft goods and specifies concessional rates for each listed category, while defining 'handicraft goods' and recording later substitutions and amendments that modify item descriptions and rate applicability.