Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - 32/2017 - Central GST (CGST)

Superseded vide Notification No. 56/2018 Central Tax Dated 23-10-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 32/2017 Central Tax New Delhi, the 15th September, 2017 G.S.R. 1158 (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 1 [9. Textile (handloom products), Handmade shawls, stoles and scarves Including 50, 58, 61, 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 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 ******************** Notes:- 1. Substituted vide Notification No. 38/2017 - Dated 13-10-2017, before it was read as, 9. Textile (handloom products) including 50, 58, 62, 63 2. Inserted vide Notification No. 38/2017 - Dated 13-10-2017