Handicraft goods tax exemption reduces State GST rates for specified intra state handicraft supplies per the notified tariff list. The notification exempts intra-state supplies of handicraft goods from State tax to the extent that tax exceeds the reduced rates specified in the Table for each listed tariff item; it provides a definition of 'handicraft goods' emphasizing predominantly hand-made ornamented products distinct from machine-made goods, and lists tariff headings with corresponding reduced State tax rates for multiple handicraft categories. The notification is effective from 27 July 2018.
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 reduces State GST rates for specified intra state handicraft supplies per the notified tariff list.
The notification exempts intra-state supplies of handicraft goods from State tax to the extent that tax exceeds the reduced rates specified in the Table for each listed tariff item; it provides a definition of "handicraft goods" emphasizing predominantly hand-made ornamented products distinct from machine-made goods, and lists tariff headings with corresponding reduced State tax rates for multiple handicraft categories. The notification is effective from 27 July 2018.
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