Tax exemption for handicraft goods: intra-state supplies taxed only up to specified reduced state tax rates. Exempts intra-state supplies of handicraft goods from state tax to the extent the tax exceeds the capped rates specified in a Table tied to tariff chapters, headings and subheadings; links concessional treatment to a definition of handicraft goods based on predominant hand manufacture and distinctive decorative or cultural features, and declares the notification effective from 27 July 2018.
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.
Tax exemption for handicraft goods: intra-state supplies taxed only up to specified reduced state tax rates.
Exempts intra-state supplies of handicraft goods from state tax to the extent the tax exceeds the capped rates specified in a Table tied to tariff chapters, headings and subheadings; links concessional treatment to a definition of handicraft goods based on predominant hand manufacture and distinctive decorative or cultural features, and declares the notification effective from 27 July 2018.
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