Handicraft Suppliers Exempted from
Registration on Inter State Supplies upto Rs. 20 lakhs – E-way Registration Must
[Ref: Notification No. 8/2017 – Integrated Tax dated 14
September,
2017]
Granting exemption to a person making
inter-State taxable supplies of handicraft goods from the requirement to obtain
registration
In exercise of the powers conferred by
section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)
read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “said Act”), the Central Government, on the recommendations of the Council, hereby specifies
the persons making inter-State 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 persons
making inter-State taxable
supplies mentioned in the preceding paragraph shall
be required to 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.
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. |
Textile (handloom
products) |
including
50, 58, 62, 63 |
|
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. |
Stones inlay work |
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 |
[F. No.
349/58/2017-GST(Pt.)]