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

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..... September, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) , the Governor, on the recommendations of the Council, is pleased hereby to specify the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under .....

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..... 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 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 pr .....

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..... ucts [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 5 0, 58, 62, 63 .....

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..... 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 va .....

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