Handicraft exemption: intrastate supplies subject to reduced state GST rates under notification, aligning specified goods to lower tax. The State Government exempts intrastate supplies of 'handicraft goods' from so much central tax as exceeds the reduced rates specified in the Table; goods qualifying as handicraft are defined by predominance of manual work, substantial ornamentation or inlay, and distinctive aesthetic or cultural features, and the Table lists tariff items and corresponding concessional central tax rates for specified handcrafted products, including differentiated treatment for certain items by sale value.
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 exemption: intrastate supplies subject to reduced state GST rates under notification, aligning specified goods to lower tax.
The State Government exempts intrastate supplies of "handicraft goods" from so much central tax as exceeds the reduced rates specified in the Table; goods qualifying as handicraft are defined by predominance of manual work, substantial ornamentation or inlay, and distinctive aesthetic or cultural features, and the Table lists tariff items and corresponding concessional central tax rates for specified handcrafted products, including differentiated treatment for certain items by sale value.
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