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Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration under RGST Act.

GST - States - F.12(46)FD/Tax/2017-Pt.-II-86 - Dated:- 15-9-2017 - GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 15, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Ra .....

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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: 2. The casual tax able persons mentioned in t .....

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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 Il, Section 3, Sub-section (i) .....

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HSN) code mentioned in the corresponding entry m 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. Leather articles (including .....

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acquer ware 4421 6. Bamboo products [decorative and utility items] 46 7. Grass, leaf and reed and fibre products, mats, ouches, wallets 4601,4602 8. Paper mache articles 4823 9. Textile (handloom products) including 50, 58, 62, 63 10. Textiles hand p .....

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