Exemption on handicraft goods lowers state tax for listed categories under Tamil Nadu GST, effective via notification. The notification, under section 11(1) of the Tamil Nadu GST Act, exempts specified intra state supplies of handicraft goods from state tax under section 9 to the extent they exceed the reduced rates set out in the accompanying Table. It defines handicraft goods by predominant manual production and distinctive aesthetic or cultural features, and prescribes individual tariff classifications with corresponding lower state tax rates for a detailed list of handicraft categories. The exemption applies only to goods matching the Table entries and is effective from the date specified in the notification.