Reduced GST rates on handicraft goods: intra state supplies taxed only up to the lower rates specified by notification. Exempts intra state supplies of specified handicraft goods from State GST to the extent the tax exceeds the lower rates listed in the notification's table; defines handicraft goods as predominantly hand made items with distinctive decorative or cultural features; lists tariff headings and descriptions paired with specified reduced State GST rates for each entry; notification effective from 27th 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.
Reduced GST rates on handicraft goods: intra state supplies taxed only up to the lower rates specified by notification.
Exempts intra state supplies of specified handicraft goods from State GST to the extent the tax exceeds the lower rates listed in the notification's table; defines handicraft goods as predominantly hand made items with distinctive decorative or cultural features; lists tariff headings and descriptions paired with specified reduced State GST rates for each entry; notification effective from 27th July 2018.
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