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    <title>Exempts the intra-state supplies of handicraft good</title>
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    <description>Notification exempts intra-state supplies of handicraft goods from so much state tax under section 9 as exceeds specified reduced rates for listed tariff items. It defines handicraft goods as predominantly hand-made items with ornamentation or distinctive aesthetic or cultural features, and applies the exemption category-wise by referring to tariff headings and matching reduced state GST rates in the accompanying Table. The notification is deemed effective from 27th July, 2018.</description>
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      <description>Notification exempts intra-state supplies of handicraft goods from so much state tax under section 9 as exceeds specified reduced rates for listed tariff items. It defines handicraft goods as predominantly hand-made items with ornamentation or distinctive aesthetic or cultural features, and applies the exemption category-wise by referring to tariff headings and matching reduced state GST rates in the accompanying Table. The notification is deemed effective from 27th July, 2018.</description>
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