Handicraft goods tax exemption limits state tax on specified intra-state supplies at concessional rates. Exemption is granted for intra-state supplies of specified handicraft goods under the Uttarakhand GST framework, limiting State tax to the rates stated in the notification's table. The term handicraft goods covers goods predominantly made by hand with distinctive aesthetic, artistic, ethnic or culturally attached features and clear difference from mechanically produced goods. The notification lists numerous handicraft articles by tariff heading and prescribes concessional rates for each, and it takes effect from 27 July 2018.
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 exemption limits state tax on specified intra-state supplies at concessional rates.
Exemption is granted for intra-state supplies of specified handicraft goods under the Uttarakhand GST framework, limiting State tax to the rates stated in the notification's table. The term handicraft goods covers goods predominantly made by hand with distinctive aesthetic, artistic, ethnic or culturally attached features and clear difference from mechanically produced goods. The notification lists numerous handicraft articles by tariff heading and prescribes concessional rates for each, and it takes effect from 27 July 2018.
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