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    <title>Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018</title>
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    <description>Exempts inter state supplies of specified handicraft goods from IGST to the extent that tax exceeds the reduced rates listed in the notification, relying on powers under the IGST Act and the GST Council recommendation; provides a detailed tariff table identifying eligible chapters, headings and descriptions of handicraft goods and specifies concessional rates for each listed category, while defining &quot;handicraft goods&quot; and recording later substitutions and amendments that modify item descriptions and rate applicability.</description>
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