Concessional SGST rates for handicraft goods limit state tax liability for specified tariff items under the notification. Limits SGST liability for specified handicraft goods by exempting intra state supplies from state tax in excess of the specified concessional rates listed by tariff classification. It defines 'handicraft goods' as predominantly handmade items with substantial ornamentation or distinctive aesthetic or cultural features, and implements the concessional treatment through a table matching chapters/headings/sub headings and descriptions to specific SGST rates.