Concessional UTGST rate for specified handicraft goods reduces union territory tax on intra state supplies to notified levels. Prescribes concessional UTGST rates by exempting intra state supplies of specified handicraft goods from UTGST to the extent the tax exceeds the notified rates; eligibility is determined by tariff classification and a descriptive definition of 'handicraft goods,' and the Table lists the covered tariff items, descriptive goods labels and corresponding concessional rates, with amendments to entries permitted by subsequent notifications.