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    <title>Exempts the intra-state supplies of handicraft goods.</title>
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    <description>Exempts intra state supplies of handicraft goods by capping state GST at the concessional rates specified in a Table tied to tariff headings; tax in excess of the listed rate for each tariff item is exempt. &quot;Handicraft goods&quot; are defined as predominantly handmade items featuring substantial ornamentation or in lay work and distinctive aesthetic, artistic, ethnic or cultural features distinguishing them from mechanically produced goods.</description>
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      <description>Exempts intra state supplies of handicraft goods by capping state GST at the concessional rates specified in a Table tied to tariff headings; tax in excess of the listed rate for each tariff item is exempt. &quot;Handicraft goods&quot; are defined as predominantly handmade items featuring substantial ornamentation or in lay work and distinctive aesthetic, artistic, ethnic or cultural features distinguishing them from mechanically produced goods.</description>
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