Exempts the intra-state supplies of handicraft good

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....rnor is pleased to allow to exempt the 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) from so much State tax leviable thereon under section 9 of the Uttarakhand Goods and Service Tax, 2017 (06 of 2017) 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 ....

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...., 5609 Coir articles 2.5% 10. 5609 00 20, 5609 00 90 Toran, Doorway 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 not exceeding Rs. 1000 per piece 6% ....