Inter-State
Supplies of Handicraft Goods Exempted from GST Registration
·
No E-Way Bill Exemption
·
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
[Notification No. 3/2018 – Integrated
Tax dated 22 October 2018]
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), hereinafter referred
to as the “said Act”, the Central Government, on the recommendations of the
Council, and in supersession of the
notification of the Government of India in the Ministry of Finance, Department
of Revenue 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, except
as respects things done or omitted to be done before such supersession, hereby
specifies the following categories of persons (hereinafter referred to as „such
persons‟) who shall be exempted from obtaining registration under the
said Act:
(i) such persons making inter-State taxable supplies of handicraft
goods as defined in the “Explanation” in
notification No. 21/2018 -Central Tax (Rate), dated the 26th July,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 695 (E), dated the
26th July, 2018 and falling under the Chapter, Heading, Sub-heading
or Tariff item specified in column (2) of the Table contained in the said
notification and the Description specified in the corresponding entry in column
(3) of the Table contained in the said notification; or
(ii) such persons making inter-State taxable
supplies of the products mentioned in column (2) of the Table below and the Harmonised 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 |
94 |
|
27. |
Dolls
and toys |
9503 |
|
28. |
Folk
paintings, madhubani, patchitra,
Rajasthani miniature |
97 |
Provided
that
the aggregate value of such supplies, to be computed on all India basis, does
not exceed the amount of aggregate turnover above which a supplier is liable to
be registered in the State or Union territory in accordance with sub-section
(1) of section 22 of the said Act, read with clause (iii) of the Explanation to
that section.
2.
Such 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.
[F.
No. 349/58/2017-GST(Pt.)]