Exemption of handicraft goods.

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..... 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 a .....

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..... on:- 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 Sr.No. Products H .....

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..... 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 .....

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