[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 the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the casual taxable persons making 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 casual taxable 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 Central Goods and Services Tax Rules, 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(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, 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

1[9.

Textile (handloom products), Handmade shawls, stoles and scarves

Including 50, 58, 61, 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

2[29.

Chain stitch

Any chapter

30.

Crewel, namda, gabba

Any chapter

31.

Wicker willow products

Any chapter

32.

Toran

Any chapter

33.

Articles made of shola

Any chapter]

 

 

[F. No. 349/58/2017-GST(Pt.)]

 

 

 

 

(Dr.Sreeparvathy.S.L.)

 

Under Secretary to the Government of India

 

 

 Notes:  

 

 

Sr. No.

Change

Notification No.

Applicability date

Particulars of change

Remarks

1

Substituted

38/2017 - Central tax dated October 13, 2017

October 13, 2017

Before it was read as,  

 

9

Textile (handloom products)

including 50, 58, 62, 63

 

2

Inserted

38/2017 - Central tax dated October 13, 2017

October 13, 2017