GST exemption for handicraft supplies reduces state tax on listed intra state handicraft goods to prescribed lower rates. Exempts intra state supplies of goods defined as handicraft goods from state GST to the extent the tax exceeds the lower capped rates listed in the notification's Table; the schedule pairs tariff classifications with corresponding reduced state tax rates and the exemption applies where the statutory state tax would be higher than the listed rate.
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.
GST exemption for handicraft supplies reduces state tax on listed intra state handicraft goods to prescribed lower rates.
Exempts intra state supplies of goods defined as handicraft goods from state GST to the extent the tax exceeds the lower capped rates listed in the notification's Table; the schedule pairs tariff classifications with corresponding reduced state tax rates and the exemption applies where the statutory state tax would be higher than the listed rate.
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