Tax exemption for handicraft goods: State GST capped for specified intrastate supplies listed by tariff heading. Exempts intrastate supplies of handicraft goods by capping State GST at the rates specified in a Table of tariff headings and descriptions; goods are eligible if they meet the notification's definition of handicraft and fall under the listed classifications, with the State tax liability reduced to the rate shown for each entry.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for handicraft goods: State GST capped for specified intrastate supplies listed by tariff heading.
Exempts intrastate supplies of handicraft goods by capping State GST at the rates specified in a Table of tariff headings and descriptions; goods are eligible if they meet the notification's definition of handicraft and fall under the listed classifications, with the State tax liability reduced to the rate shown for each entry.
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