Inter-State
Supplies of Handicraft Goods Exempted from CGST Registration
·
No E-Way Bill Exemption
[Notification No. 56/2018 – Central Tax
dated 23 October 2018]
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),
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. 32/2017 –
Central Tax, dated the 15th September, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September,
2017, except as respects things done or omitted to be done before such
supersession, hereby specifies the categories of casual taxable 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 such persons are availing the benefit of notification No.
03/2018 – Integrated Tax, dated the 22nd October,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 1052(E), dated the
22nd October, 2018:
Provided further 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 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.
[F. No. 349/58/2017-GST(Pt.)]