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All taxable persons making inter-state taxable supplies of Handicraft goods from obtaining registration under UPGST Act, 2017

r-(48)-2017 Lucknow : Dated : September 27, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. I of 2017) (hereinafter in this notification referred to as the "said Act") read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor on the recommendation .....

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ules, 2017. 3. The above exemption shall be available to such persons who 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 II, Section 3, Sub-section (i) vide number G.S.R. 1156 (A), dated the 14th September, 2017. Explanation - F .....

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re products, mats, pouches, wallets 4601,4602 8. Paper mache articles 4823 9 Textile (handioom products) Including 50, 58, 62,63 10. Textiles hand printing 50, 52, 54 11. Zari thread 5605 12. Carpet, rugs and durries 57 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 (i .....

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