TMI BlogExemption on Handicraft Goods.X X X X Extracts X X X X X X X X Extracts X X X X ..... No. MGST-1017/C.R. 165(2)/Taxation-1.- In exercise of the powers conferred by sub-section (2) of section 23 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) , the Government of Maharashtra, 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 regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 . 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 :- Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (decorative and utility items). 46 7. Grass, leaf and reed and fibre products, mats, pouches, wallets. 4601, 4602 8. Paper mache articles. 4823 9. Textile (handloom products). including 50, 58, 62, 63 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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