GST – States – KA.NI.-2-1414/XI-9(15)/17 – Dated:- 27-9-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION No.-KA.NI.-2-1414/XI-9(15)/17-U.P.GST Act-I-2017-Order-(48)-2017 Lucknow : Dated : September 27, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. I of 2017) (hereinafter in this notification referred to as the "said Act") read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor on the recommendations of the Council, is pleased to specify the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from
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le 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 (A), dated the 14th September, 2017. Explanation – For the purposes of this notification, the expression "handicraft goods1' 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 SI No. Products HSN Code (1) (2) (3) 1. Leather articles (including ba
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