Handicraft goods tax exemption reduces state GST rate on specified intra-state handicraft supplies under a GST notification. Notification exempts intra-state supplies of handicraft goods from so much state tax under section 9 as exceeds specified reduced rates for listed tariff items. It defines handicraft goods as predominantly hand-made items with ornamentation or distinctive aesthetic or cultural features, and applies the exemption category-wise by referring to tariff headings and matching reduced state GST rates in the accompanying Table. The notification is deemed effective from 27th July, 2018.
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Provisions expressly mentioned in the judgment/order text.
Handicraft goods tax exemption reduces state GST rate on specified intra-state handicraft supplies under a GST notification.
Notification exempts intra-state supplies of handicraft goods from so much state tax under section 9 as exceeds specified reduced rates for listed tariff items. It defines handicraft goods as predominantly hand-made items with ornamentation or distinctive aesthetic or cultural features, and applies the exemption category-wise by referring to tariff headings and matching reduced state GST rates in the accompanying Table. The notification is deemed effective from 27th July, 2018.
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