[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
This Notification has been superseded vide: Notification No.56/2018 dt. 23/10/2018
Notification No. 32/2017- Central Tax
(Amendment
History)
New Delhi, the 15th September, 2017
G.S.R. (E).'In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act:
Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year:
Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of ten lakh rupees in case of Special Category States, other than the State of Jammu and Kashmir.
2. The casual taxable persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017.
3. The above exemption shall be available to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of notification
No. 8/2017-Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September, 2017.
Explanation - For the purposes of this notification, the expression 'handicraft goods' means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-
Table
|
Sl No. |
Products |
HSN Code |
|
(1) |
(2) |
(3) |
|
1. |
Leather articles (including bags, purses, saddlery, harness, garments) |
4201, 4202, 4203 |
|
2. |
Carved wood products (including boxes, inlay work, cases, casks)
|
4415, 4416 |
|
3. |
Carved wood products (including table and kitchenware)
|
4419 |
|
4. |
Carved wood products |
4420
|
|
5. |
Wood turning and lacquer ware |
4421
|
|
6. |
Bamboo products [decorative and utility items] |
46
|
|
7. |
Grass, leaf and reed and fibre products, mats, pouches, wallets |
4601, 4602
|
|
8. |
Paper mache articles |
4823
|
|
9. |
1[Textile (handloom products), Handmade shawls,stoles and scarves] |
1[Including 50, 58, 61, |
|
10. |
Textiles hand printing |
50, 52, 54 |
|
11. |
Zari thread |
5605 |
|
12. |
Carpet, rugs and durries |
57
|
|
13. |
Textiles hand embroidery |
58
|
|
14. |
Theatre costumes |
61, 62, 63
|
|
15. |
Coir products (including mats, mattresses) |
5705, 9404 |
|
16. |
Leather footwear |
6403, 6405
|
|
17. |
Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) |
6802 |
|
18. |
|
68 |
|
19. |
Pottery and clay products, including terracotta |
6901, 6909, 6911, 6912, 6913, 6914
|
|
20. |
Metal table and kitchen ware (copper, brass ware) |
7418
|
|
21. |
Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74 |
8306 |
|
22. |
Metal bidriware |
8306
|
|
23. |
Musical instruments |
92 |
|
24. |
Horn and bone products |
96
|
|
25. |
Conch shell crafts |
96
|
|
26. |
Bamboo furniture, cane/Rattan furniture |
|
|
27. |
Dolls and toys |
9503
|
|
28. |
Folk paintings, madhubani, patchitra, Rajasthani miniature |
97 |
| 2[29. | Chain stitch |
Any chapter |
| 30. | Crewel, namda, gabba |
Any chapter |
| 31. | Wicker willow products |
Any chapter |
| 32. | Toran |
Any chapter |
| 33. |
Articles made of shola |
Any chapter] |
[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy.S.L.)
Under Secretary to the Government of India
1. Substituted vide : Notification No. 38/2017-Central Tax dt. 13/10/2017
[para (i)]
2. Inserted vide : Notification No. 38/2017-Central Tax dt. 13/10/2017
[para (ii)]
| CGST NOTIFICATION NO. & DATE |
EFFECT OF NOTIFICATION |
RELATED NOTIFICATION NO. & DATE |
RELATED NOTIFICATION NO. & DATE |
| 32/2017-Central Tax,Dt. 15-09-2017 | Exemption from registration to casual taxable person making taxable supply of handicraft goods specified in table in the notification and are availing the benefit of Notification No. 8/2017 ' Integrated Tax .The aggregate value of such supplies shall not exceed twenty lakh rupees in a financial year. |
Notification no. 38/2017 '
Central Tax dt.13.10.2017 Seeks to amend Notification No 32/2017 CT to further includes Handmade shawls,stoles and scarves and also insert Chain stitch, Crewel, namda, gabba, wicker willow products, Toran, Articles made of shola goods in list of handicraft goods. and because of this addition ,supply of above specified products are also eligible for exemption from registration to casual taxable person of such product. |
Notification No. 56/2018-Central Tax, Dt. 23.10.2018 Supersedes Notification No 32/2017 CT to extend the exemption from registration to casual taxable person making inter state taxable supply of handicraft goods specified in Notification No. 21/2018 -CT or as specified in the amended table in current notification and are availing the benefit of notification No. 3/2018 ' Integrated Tax .The aggregate value of such supplies shall not exceed twenty lakh rupees in a financial year. |