All taxable persons making inter-state taxable supplies of Handicraft goods from obtaining registration under UPGST Act, 2017
KA.NI.-2-1414/XI-9(15)/17 Dated:- 27-9-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
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
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bill in accordance with the provisions of rule 138 of the Uttar Pradesh 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 (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
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, 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
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