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Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration

Goods and Services Tax - 32/2017 - Dated:- 15-9-2017 - 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 ex .....

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pplies 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 .....

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sual 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 .....

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rt 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 H .....

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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 .....

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oducts) 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. .....

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