Regarding exemption from taking registrations to the Casual taxable persons making taxable supplies of handicraft goods as the category of persons provided that the aggregate turnover does not exceed 10 lakh rupees

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..... ion No. 801/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 12/10/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, In exercise of the powers conferred by sub-section (2) of section 23 of the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017), the Governor, on the recommendations of the Council, is pleased to specify the c .....

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..... ndia, Extraordinary, Part 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 Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, w .....

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..... 7 13. Textiles hand embroidery 58 14. Theatre costumes 61, 62, 63 15. Coir products (including mats, mattresses) 5705, 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, 69 .....

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