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Seeks to supersede Notification No.F.1-11(91)-TAX/GST/2017(Part-VI), dated 22.09.2017.

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..... sub-section (2) of section 23 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), hereinafter referred to as the "said Act", the State Government, on the recommendations of the Council and in supersession of the notification of the Government of Tripura in the Finance Department No. F.1-11(91)-TAX/GST/2017(Part-VI), dated the 22nd September, 2017 published in the Tri .....

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..... g entry in column (3) of the Table contained in the said notification; or (ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised 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 .....

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..... ucts (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, 6913, 6914 20. Metal table and kitchen ware (copper, brass ware) 7418 21. Metal stat .....

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..... ove which a supplier is liable to be registered in the State in accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to that section. 2. Such persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Tripura State Goods and Services Tax Rul .....

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