keralataxes.gov.in
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The Government of India, Ministry of Finance, Department of Revenue, has issued a notification exempting intra-state supplies of handicraft goods from central tax leviable under the Central Goods and Services Tax Act, 2017. The exemption applies 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 the table. The exemption is subject to the condition that the goods are predominantly made by hand, even though some tools or machinery may also have been used in the process.
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Source: keralataxes.gov.in
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