Concessional GST rate for handicraft goods limits state tax on specified intra state supplies to reduced rates. Prescribes concessional state GST rates for specified intra state supplies of handicraft goods by exempting state tax in excess of the reduced rates listed in the Table; defines 'handicraft goods' as predominantly hand made, ornamented or inlaid items distinct from mechanically produced goods; and limits the state tax payable on listed tariff headings and descriptions to the specified concessional rates, effective from the stated commencement date.