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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART IISEC. 3(i)] !!!!. . . . .... (1)(1)(1)(1) (2)(2)(2)(2) (3)(3)(3)(3) 1 " ( 0 , 0, , , J C) 4201, 4202, 4203 2 EK L E ( 0 , 0, A, C) 4415, 4416 3 EK L E ( 0 0 C) 4419 4 EK L E 4420 5 L N0 4421 6 E ( ") 46 7 , E, , , 4601, 4602 8 " 4823 9 P ( E) 0 50, 58, 62, 63 C 10 P " 50, 52, 54 11 5605 12 , 57 13 P, " 58 14 61, 62, 63 15 E ( 0 , R C) 5705, 9404 16 6403, 6405 17 EK " E ( 0 , ,,,, H , , "+,,,, C) 6802 18 " 0 68 19 S 0 E, 0 6901, 6909, 6911, 6912, 6913, 6914 20 0 (U, 0) 7418 21 V 73 74 H W " K, /K, G 8306 22 8306 23 Y D 92 24 6 " E 96 25 " 96 26 :, , /2 : 27 9503 28 D , D, " D 97 [. . 349/58/2017-(0)] . \0 .., MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF EXCISE AND CUSTOMS)

NOTIFICATION

New Delhi, the 15th September, 2017

No. 32/2017 Central Tax

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:

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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

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

4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART IISEC. 3(i)]

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 Secy.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

2017-09-15T16:18:50+0530ALOK KUMAR