Concessional IGST rates on handicraft items revised to prescribe reduced rates for specified goods under amended notification. Substitutes the tariff Table in the principal IGST rate notification to prescribe concessional integrated tax treatment for a specified list of handicraft goods-identified by chapter and heading and described by product category-assigning reduced IGST rates to those entries and making the revised schedule effective on the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Concessional IGST rates on handicraft items revised to prescribe reduced rates for specified goods under amended notification.
Substitutes the tariff Table in the principal IGST rate notification to prescribe concessional integrated tax treatment for a specified list of handicraft goods-identified by chapter and heading and described by product category-assigning reduced IGST rates to those entries and making the revised schedule effective on the stated commencement date.
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