Concessional GST rates for handicraft goods reduce State tax on specified intra state items to prescribed lower rates. State notification exempts intra state supplies of specified handicraft goods from so much State tax as exceeds the lower concessional rates set against each listed tariff item; it defines 'handicraft goods' by reference to predominant hand manufacture with substantial ornamentation or distinctive aesthetic or cultural features, and applies differing concessional percentages to the enumerated tariff headings. The measure becomes effective on the notification's stated commencement date.
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.
Concessional GST rates for handicraft goods reduce State tax on specified intra state items to prescribed lower rates.
State notification exempts intra state supplies of specified handicraft goods from so much State tax as exceeds the lower concessional rates set against each listed tariff item; it defines "handicraft goods" by reference to predominant hand manufacture with substantial ornamentation or distinctive aesthetic or cultural features, and applies differing concessional percentages to the enumerated tariff headings. The measure becomes effective on the notification's stated commencement date.
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