GST exemption for intra-state handicraft supplies reduces state tax rates for specified goods as listed in notification. Exempts intra state supplies of specified handicraft goods from state tax in excess of the reduced rates set out in the notification's Table, where each listed tariff item and goods description is paired with a corresponding capped state tax rate; defines handicraft goods by predominant hand production and distinctive ornamental or cultural features; issued under section 11(1) of the Jammu and Kashmir GST Act and effective from 27 July 2018.