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    <title>Prescribe concessional MGST 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>Prescribes concessional state GST treatment by exempting intra state supplies of specified handicraft goods from state tax to the extent such tax exceeds the lower rates set out in the Table; defines &quot;handicraft goods&quot; as predominantly hand made articles with substantive ornamentation or distinctive aesthetic, artistic, ethnic or cultural features; and provides a tariff based schedule of handicraft categories with corresponding concessional state tax rates, together with the notification&#039;s commencement.</description>
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      <description>Prescribes concessional state GST treatment by exempting intra state supplies of specified handicraft goods from state tax to the extent such tax exceeds the lower rates set out in the Table; defines &quot;handicraft goods&quot; as predominantly hand made articles with substantive ornamentation or distinctive aesthetic, artistic, ethnic or cultural features; and provides a tariff based schedule of handicraft categories with corresponding concessional state tax rates, together with the notification&#039;s commencement.</description>
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