Suppliers of handicraft goods are granted exemption from obtaining GST registration

Suppliers of handicraft goods are granted exemption from obtaining GST registration CGST Notification No. 32/2017-Central Tax dated 15.09.17

Ankita Khetan

Sep 15, 2017

Last update on Sep 15, 2017

Suppliers of handicraft goods are granted exemption from obtaining GST registration

CGST Notification No. 32/2017-Central Tax dated 15.09.17

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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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 32/2017 Central Tax

New Delhi, the 15th September, 2017

G.S.R. (E).In exercise of the powers conferred by sub-section (2) of section 23 of theCentral Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, hereby specifies the casual taxable persons making taxablesupplies of handicraft goods as the category of persons exempted from obtaining registrationunder the aforesaid Act: Provided that the aggregate value of such supplies, to be computed on all India basis,does not exceed an amount of twenty lakh rupees in a financial year: Provided further that the aggregate value of such supplies, to be computed on all Indiabasis, does not exceed an amount of ten lakh rupees in case of Special Category States, otherthan the State of Jammu and Kashmir. The casual taxable persons mentioned in the preceding paragraph shall obtain aPermanent Account Number and generate an e-way bill in accordance with the provisions ofrule 138 of the Central Goods and Services Tax Rules, 2017. The above exemption shall be available to such persons who are making inter-Statetaxable 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(E), dated the14th September, 2017. Explanation - For the purposes of this notification, the expression handicraft goods meansthe products mentioned in column (2) of the Table below and the Harmonized System ofNomenclature (HSN) code mentioned in the corresponding entry in column (3) of the saidTable, when made by the craftsmen predominantly by hand even though some machinerymay also be used in the process:-

Table

Sr No.	Products	HSN Code
(1)	(2)	(3)
1.	Leather articles (including bags, purses, saddlery, harness, garments)	4201, 4202, 4203
2.	Carved wood products (including boxes, inlay work, cases, casks)	4415, 4416
3.	Carved wood products (including table and kitchenware)	4419
4.	Carved wood products	4420
5.	Wood turning and lacquer ware	4421
6.	Bamboo products [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
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 (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 statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74	8306
22.	Metal bidriware	8306
23.	Musical instruments	92
24.	Horn and bone products	96
25.	Conch shell crafts	96
26.	Bamboo furniture, cane/Rattan furniture
27.	Dolls and toys	9503
28.	Folk paintings, madhubani, patchitra, Rajasthani miniature	97