Reduced SGST rate for handicraft goods set by specified tariff entries, exempting intra state supplies above listed rates. Exemption reduces SGST on intra state supplies of listed handicraft goods to the concessional rates specified by tariff entry; the measure applies where state tax would otherwise exceed the rate shown in the Table, and it relies on the State GST Act authority. The notification defines handicraft goods as predominantly hand made items with distinctive aesthetic or cultural features and enumerates tariff classifications and corresponding reduced SGST rates for multiple categories of handicraft products.