Handicraft goods tax exemption: intra state supplies subject only to prescribed reduced State tax rates under notification. Exempts intra state supplies of handicraft goods from State tax in excess of specified reduced rates by listing tariff classifications and corresponding descriptive categories in a Table. Defines handicraft goods as predominantly hand made items with substantial ornamentation or inlay work and distinctive aesthetic, artistic, ethnic or cultural features, distinguishing them from mechanically produced goods. The notification prescribes reduced State tax rates for each listed tariff entry and specifies the commencement date of the exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Handicraft goods tax exemption: intra state supplies subject only to prescribed reduced State tax rates under notification.
Exempts intra state supplies of handicraft goods from State tax in excess of specified reduced rates by listing tariff classifications and corresponding descriptive categories in a Table. Defines handicraft goods as predominantly hand made items with substantial ornamentation or inlay work and distinctive aesthetic, artistic, ethnic or cultural features, distinguishing them from mechanically produced goods. The notification prescribes reduced State tax rates for each listed tariff entry and specifies the commencement date of the exemption.
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