Concessional SGST rate for specified handicraft goods reduces state tax to prescribed concessional rates for intra state supplies. The notification exempts intra state supplies of specified handicraft goods from State tax to the extent the tax exceeds the concessional SGST rate set in the accompanying table. It relies on the State taxation statute and GST Council recommendations, provides a definition of 'handicraft goods' as predominantly hand made items with ornamentation or inlay work and distinctive aesthetic or cultural features, and lists tariff headings with descriptions of goods matched to their prescribed concessional SGST rates for intra state supply.