Tax exemption on handicraft goods: state GST capped for listed intra-state supplies, subject to handicraft definition. Exempts intra-state supplies of specified handicraft goods from state GST to the extent tax exceeds the capped rates listed in the Table; goods must meet the notification's definition of 'handicraft goods'-predominantly made by hand, ornamented or inlaid with substantial decorative work and possessing distinctive aesthetic, artistic, ethnic or cultural features-to qualify for the capped-rate treatment under the identified tariff headings and descriptions.
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.
Tax exemption on handicraft goods: state GST capped for listed intra-state supplies, subject to handicraft definition.
Exempts intra-state supplies of specified handicraft goods from state GST to the extent tax exceeds the capped rates listed in the Table; goods must meet the notification's definition of "handicraft goods"-predominantly made by hand, ornamented or inlaid with substantial decorative work and possessing distinctive aesthetic, artistic, ethnic or cultural features-to qualify for the capped-rate treatment under the identified tariff headings and descriptions.
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