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Notification No. 32/2017 - Central Tax dated 15-09-2017 [Section 23(2) of CGST Act]

Notification No. 32/2017-Central Tax dt. 15-09-2017 & superseded by Notification No. 56/2018-Central Tax dt. 23-10-2018

In exercise of the powers conferred by section 23(2) of CGSTA, 2017,

CTP making inter-state taxable supplies of handicraft goods specified below & whose AT < Threshold Limit is exempt from Registration

CG specifies Casual Taxable Person (CTP) making taxable supplies of handicraft goods 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 Rs.20 lacs in a FY:

Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed Rs.10 lacs in case of Special Category States, other than the State of Jammu and Kashmir.

Such person shall obtain PAN and shall generate e-way bill

2. CTP shall obtain a PAN and generate an e-way bill as per rule 138 of the CGSTR, 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. 08/2017-Integrated Tax dt. 14-09-2017.

Meaning of Handicraft goods

Explanation - For this notification, “handicraft goods” means the products mentioned in column (2) and HSN code mentioned in column (3), 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]

.

 

[1] Entry substituted by Notification No. 38/2017-Central Tax dt. 13-10-2017. Earlier it read as under

9.

Textile (handloom products)

including 50, 58, 62, 63

 

[2] Entry 29, 30, 31, 32 inserted by Notification No. 38/2017-Central Tax dt. 13-10-2017.

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