keralataxes.gov.in
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The Government of India, Ministry of Finance, Department of Revenue, has issued a notification No. 22/2018 -Integrated Tax (Rate) on 26th July, 2018. This notification exempts inter-state supplies of handicraft goods from integrated tax leviable under the Integrated Goods and Services Tax Act, 2017. The exemption is applicable to handicraft goods specified in 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 integrated tax leviable thereon under section 5 of the Integrated Goods and Services Tax, 2017, as is in excess of the rate specified in column (4) of the said table.
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Source: keralataxes.gov.in
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