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    <title>Notification regarding concessional HGST rate on specified handicraft items under HGST Act, 2017</title>
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    <description>Notification establishes a concessional state GST regime for intra state supplies of specified handicraft goods, exempting such supplies from state tax to the extent it exceeds the concessional rates notified in the Schedule. It defines handicraft goods as predominantly hand made items with distinctive ornamentation or cultural features and provides a table mapping tariff headings and goods descriptions to the prescribed concessional rates, thereby capping state GST liability for the listed handicraft articles.</description>
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      <description>Notification establishes a concessional state GST regime for intra state supplies of specified handicraft goods, exempting such supplies from state tax to the extent it exceeds the concessional rates notified in the Schedule. It defines handicraft goods as predominantly hand made items with distinctive ornamentation or cultural features and provides a table mapping tariff headings and goods descriptions to the prescribed concessional rates, thereby capping state GST liability for the listed handicraft articles.</description>
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