Handicraft goods tax exemption: intra state supplies subject only to specified reduced state GST rates from notification. Exempts intra-state supplies of specified handicraft goods from state tax to the extent that state tax payable exceeds the reduced rates set out in the Table. The notification, issued under section 11(1) of the Rajasthan GST Act, defines 'handicraft goods' for this purpose and enumerates tariff headings with corresponding reduced state tax rates applicable to those goods; the exemption is confined to the goods and classifications listed and takes effect from the notification's operative date.