Tax exemption for handicraft goods: intra-state supplies limited to prescribed capped State GST rates under notification. Exempts intra-state supplies of identified handicraft goods from State GST to the extent the tax exceeds the capped rates specified in the Table. The exemption applies by listing tariff headings and descriptive entries with corresponding maximum State tax rates; supplies attract State tax only up to those prescribed rates. The notification defines handicraft goods by reference to predominant hand manufacture, substantial ornamentation or inlay work, and distinctive aesthetic or cultural features that differentiate them from mechanically produced goods, and specifies the notification's commencement.
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 for handicraft goods: intra-state supplies limited to prescribed capped State GST rates under notification.
Exempts intra-state supplies of identified handicraft goods from State GST to the extent the tax exceeds the capped rates specified in the Table. The exemption applies by listing tariff headings and descriptive entries with corresponding maximum State tax rates; supplies attract State tax only up to those prescribed rates. The notification defines handicraft goods by reference to predominant hand manufacture, substantial ornamentation or inlay work, and distinctive aesthetic or cultural features that differentiate them from mechanically produced goods, and specifies the notification's commencement.
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