SGST rate on handicrafts limited to specified lower rates for listed intra state supplies under Puducherry notification. Notification under the Puducherry GST Act prescribes concessional SGST treatment for specified intra State supplies of handicraft goods by exempting State tax that exceeds the lower rates listed in a tariff based table. It sets a working definition of 'handicraft goods' and attaches commodity specific maximum State tax rates to particular tariff headings and item descriptions for intra State supplies, with the measure effective from the stated date.
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.
SGST rate on handicrafts limited to specified lower rates for listed intra state supplies under Puducherry notification.
Notification under the Puducherry GST Act prescribes concessional SGST treatment for specified intra State supplies of handicraft goods by exempting State tax that exceeds the lower rates listed in a tariff based table. It sets a working definition of "handicraft goods" and attaches commodity specific maximum State tax rates to particular tariff headings and item descriptions for intra State supplies, with the measure effective from the stated date.
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