Handicraft goods tax cap limits State GST liability for specified intra state handicraft supplies to notified rates, exempting excess tax. Exempts intra state supplies of specified handicraft goods from State GST to the extent the tax exceeds the concessional rates notified in a Table. The notification defines handicraft goods as predominantly hand made items with ornamentation or in lay work and distinctive aesthetic or cultural features. It implements exemptions by reference to tariff headings and corresponding capped State tax rates for each listed item.
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.
Handicraft goods tax cap limits State GST liability for specified intra state handicraft supplies to notified rates, exempting excess tax.
Exempts intra state supplies of specified handicraft goods from State GST to the extent the tax exceeds the concessional rates notified in a Table. The notification defines handicraft goods as predominantly hand made items with ornamentation or in lay work and distinctive aesthetic or cultural features. It implements exemptions by reference to tariff headings and corresponding capped State tax rates for each listed item.
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