Notification on exemption of that amount of state tax leviable under section 9 of OGST Act which is in excess of the rate specified in the notification for the intra state supplies of handicraft goods.

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....e intra-state supplies of handicraft goods, the description of which is specified in Column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in Column (2) thereof, from so much State tax leviable thereon under section 9 of the said Act as is in excess of the rate specified in Column (4) of the said Table. Explanation - For the purpose of this notification, the expression "handicraft goods" means "Goods predominantly made by hand even though some tools or machinery may also have been used in the process; such goods are graced with visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature; possess distinctive featur....

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....way Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps. 2.5% 11. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 2.5% 12. 5804 30 00 Handmade lace 2.5% 13. 5805 Hand-woven tapestries 2.5% 14. 5808 10 Hand-made braids and ornamental trimming in the piece 2.5% 15. 5810 Hand embroidered articles 2.5% 16. 6117, 6214 Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece 2.5% 17. 6117, 6214 Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece 6% 18. 6802 Carved stone products (e.g., statues, statuettes, figures of ani....