Exemption for handicraft intra-state supplies reduces state GST rates for specified artisanal goods under tariff schedule. Notification caps State GST on intra state supplies of specified handicraft goods by exempting so much SGST as exceeds the rate listed for each tariff heading in the Table; 'handicraft goods' are defined as predominantly hand made items with ornamentation or distinctive aesthetic, artistic, ethnic or cultural features distinguishing them from mechanically produced goods. The Table enumerates tariff items, descriptions and corresponding capped SGST rates for a wide range of artisanal products.