HANDICRAFT GOODS INTER-STATE SUPPLY EXEMPTED TO PERSONS WHO WERE EXEMPTED FROM REGISTRATION.
The Goods and Services Tax
Act, 2017 came into force in India with effect from 1.7.2017.
The persons making inter-State
taxable supplies of handicraft goods were exempted from obtaining registration
and hence the persons making inter-State taxable supplies of handicraft goods were
exempted subject to the following conditions:
· 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 and ten lakh rupees in case of Special Category States other
than the State of Jammu and Kashmir.
· The persons making inter-State taxable supplies
shall be required to obtain a Permanent Account Number
· The persons making inter-State taxable supplies
shall generate an e-way bill in accordance with the provisions of rule 138 of
the Central Goods and Services Tax Rules, 2017.
· The following goods were notified as “handicraft
goods”
Sl
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
|
The Central Government
Notification issued is given below for ready reference:
[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. 8/2017 – Integrated Tax
New Delhi,
the 14th September, 2017
G.S.R. …..(E).—In exercise of the powers conferred by
section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)
read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “said Act”), the Central Government, on the recommendations of the Council, hereby
specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted
from obtaining registration
under 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 India
basis, does not exceed an amount of ten lakh rupees in case of Special Category States, other
than the State of Jammu and
Kashmir.
2. The
persons making inter-State taxable supplies mentioned in the preceding
paragraph shall
be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 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 process:-
Table
Sl
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
|
[F. No.
349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy.S.L.)
Under Secretary
to the Government
of India
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