Handicraft goods tax exemption caps state GST on listed artisan items at notified concessional rates for intra state supplies. Exempts intra state supplies of handicraft goods from state GST to the extent the tax exceeds the concessional rates specified in the Table for the enumerated tariff classifications. The notification defines 'handicraft goods' as predominantly hand made items with ornamentation or distinctive aesthetic, artistic or cultural features and operates by capping the State GST payable on listed goods at the notified rates.