GST exemption for indigenous handmade musical instruments preserves tax-free supply for the instruments listed in Annexure II. A GST exemption applies to the supply of indigenous handmade musical instruments enumerated in Annexure II, preserving their tax-exempt status under the relevant notification. The exemption operates by reference to the detailed Annexure II catalogue; instruments not included in that annex are excluded. The notification was amended to change the descriptive wording to align the exemption with the specified list.