TMI BlogSeeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... asual 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 Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 13-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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