Handicraft goods tax exemption lowers intra state state tax to specified reduced rates for listed handicraft items. Exemption reduces Manipur state tax on intra state supplies of specified handicraft goods by capping SGST at the reduced percentage listed beside each tariff heading or subheading. 'Handicraft goods' are defined as predominantly hand made items with ornamentation, in lay or distinctive aesthetic, artistic or cultural features distinct from mechanically produced goods. The operative schedule lists tariff classifications with corresponding reduced state tax rates and the exemption applies only to the extent state tax exceeds the specified reduced rate.
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 lowers intra state state tax to specified reduced rates for listed handicraft items.
Exemption reduces Manipur state tax on intra state supplies of specified handicraft goods by capping SGST at the reduced percentage listed beside each tariff heading or subheading. "Handicraft goods" are defined as predominantly hand made items with ornamentation, in lay or distinctive aesthetic, artistic or cultural features distinct from mechanically produced goods. The operative schedule lists tariff classifications with corresponding reduced state tax rates and the exemption applies only to the extent state tax exceeds the specified reduced rate.
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