Handicraft goods intra state GST exemption reduces state tax to specified concessional rates under government notification. Exempts intra state supplies of handicraft goods by capping state GST at the concessional rates specified in a Table tied to tariff headings; tax in excess of the listed rate for each tariff item is exempt. 'Handicraft goods' are defined as predominantly handmade items featuring substantial ornamentation or in lay work and distinctive aesthetic, artistic, ethnic or cultural features distinguishing them from mechanically produced goods.