Concessional GST rate for specified handicraft goods caps state tax on intra state supplies at notified rates. Notification establishes a concessional state GST regime for intra state supplies of specified handicraft goods, exempting such supplies from state tax to the extent it exceeds the concessional rates notified in the Schedule. It defines handicraft goods as predominantly hand made items with distinctive ornamentation or cultural features and provides a table mapping tariff headings and goods descriptions to the prescribed concessional rates, thereby capping state GST liability for the listed handicraft articles.
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.
Concessional GST rate for specified handicraft goods caps state tax on intra state supplies at notified rates.
Notification establishes a concessional state GST regime for intra state supplies of specified handicraft goods, exempting such supplies from state tax to the extent it exceeds the concessional rates notified in the Schedule. It defines handicraft goods as predominantly hand made items with distinctive ornamentation or cultural features and provides a table mapping tariff headings and goods descriptions to the prescribed concessional rates, thereby capping state GST liability for the listed handicraft articles.
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