Concessional SGST rate for handicraft goods introduced, exempting intra state tax above prescribed rates for listed items. Prescribes concessional state GST treatment by exempting intra state supplies of specified handicraft goods from state tax to the extent such tax exceeds the lower rates set out in the Table; defines 'handicraft goods' as predominantly hand made articles with substantive ornamentation or distinctive aesthetic, artistic, ethnic or cultural features; and provides a tariff based schedule of handicraft categories with corresponding concessional state tax rates, together with the notification's commencement.