List specifying the person who are exempt from obtaining registration for making taxable supplies of handicraft goods

No Comments

The Central Board of Indirect Taxes and Customs has issued a Notification No. 03/2018 – Integrated Tax dated October 22, 2018 by superseding the N. No. 8/2017 – IGST dated September 14, 2017, which states the list of the specified persons making Inter-State taxable supplies of handicraft goods or such persons making inter-State taxable supplies of the products mentioned in the appended table, who shall be exempt from obtaining registration under IGST Act, 2017. Further, the aggregate value of such supplies, to be computed on all India basis, which should not exceed the amount of aggregate turnover, and such persons making inter-State taxable supplies 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 CGST Rules, 2017.

The list of products in which the specified persons are dealing with their respective HSN are given as hereunder:

Sl. Products HSN Code
No.
(1) (2) (3)
1. Leather articles (including bags, purses, saddlery, harness, 4201, 4202, 4203
garments)
 

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 machine 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 6802
animals, writing sets, ashtray, candle stand)
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 8306
type used for decoration of metals of Chapters 73 and 74
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 94
27. Dolls and toys 9503
28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97

Further Notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-3-2018-igst-english.pdf;jsessionid=4B1D65586CAE6683F5ACE9F7E6DC7431