“Casual Taxable Persons” Exempt from Registration on Inter
State Supplies upto Rs. 20
lakhs but PAN and E-Way Registration Must
[Ref: Notification No. 32/2017 – Central Tax
dated 15 September, 2017]
Seeks to granting exemption to a casual
taxable person making taxable supplies of handicraft goods from the requirement
to obtain registration.
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. |
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.)]