Registration Exemption for Addl. Items (Inter-state Handicrafts Supply) Notified by CBEC

CBEC Notifies Registration Exemption for few more Items under ‘Inter-state Supply of Handicrafts’

In line with the recommendations of the GST Council, the CBEC has notified additional items for being added to the list of Handicrafts. Registration Exemption for certain Inter-state Suppliers of Handicrafts Items has already been notified, subject to obtaining PAN, generating e-way bill and a ceiling of Rs. 20 lacs on aggregate supplies during a financial year (Rs. 10 lacs in the case of special category states except J&K), as under:

Central Tax/ Integrated Tax Notification for Registration Exemption on Additional Items (Inter-state Handicrafts Supply)

Registration Exemption Addl. Items ‘Inter-state Supply of Handicrafts’: CBEC Notification 38/2017 Central Tax dt. 13 Oct. 2017

Registration Exemption Addl. Items ‘Inter-state Supply of Handicrafts’: CBEC Notification 9/2017 Integrated Tax dt. 13 Oct. 2017

CBEC has made addition in the list of handicrafts items notified on 15 Sept. 2017, as under:

(i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-

“9Textile (handloom products), Handmade shawls, stoles and scarves Including 50, 58, 61, 62, 63”;

(ii) after serial number 28 and the entries relating thereto, the following shall be inserted, namely:-

“29Chain stitchAny chapter
30Crewel, namda, gabbaAny chapter
31Wicker willow productsAny chapter
32ToranAny chapter
33Articles made of sholaAny chapter”

Integrated Tax Notification for Registration Exemption (Inter-state Handicrafts Supply)

Registration Exemption ‘Inter-state Supply of Handicrafts’: CBEC Notification 8/2017 Integrated Tax dt. 14 Sept. 2017

G.S.R. 1156(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:—

 Sl. No.ProductsHSN 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 products4420
5.Wood turning and lacquer ware4421
6.Bamboo products (decorative and utility items)46
7.Grass, leaf and reed and fibre products, mats, pouches, wallets4601, 4602
8.Paper mache articles4823
9.Textile (handloom products)including 50, 58, 62, 63
10.Textiles hand printing50, 52, 54
11.Zari thread5605
12.Carpet, rugs and durries57
13.Textiles hand embroidery58
14.Theatre costumes61, 62, 63
15.Coir products (including mats, mattresses)5705, 9404
16.Leather footwear6403, 6405
17.Carved  stone  products  (including  statues,  statuettes,  figures  of  animals, writing sets, ashtray, candle stand)6802
18.Stones inlay work68
19.Pottery and clay products, including terracotta6901,  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 748306
22.Metal bidriware8306
23.Musical instruments92
24.Horn and bone products96
25.Conch shell crafts96
26.Bamboo furniture, cane/Rattan furniture
27.Dolls and toys9503
28.Folk paintings, madhubani, patchitra, Rajasthani miniature97

Central Tax Notification for Registration Exemption (Inter-state Handicrafts Supply)

Registration Exemption ‘Inter-state Supply of Handicrafts’: CBEC Notification 32/2017 Central Tax dt. 15 Sept. 2017

G.S.R.1158 (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. (…contd… please refer attachment…. or above explanation and table)

Leave a Reply