Seeks to supersede Notification No.F.1-11(91)-TAX/GST/2017(Part-VI), dated 22.09.2017.
F.1-11(91)-TAX/GST/2018(Part-II) Dated:- 31-10-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
NO.F.1-11(91)-TAX/GST/2018(Part-II)
Dated, Agartala, the 31st October, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 23 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), hereinafter referred to as the “said Act”, the State Government, on the recommendations of the Council and in supersession of the notification of the Government of Tripura in the Finance Department No. F.1-11(91)-TAX/GST/2017(Part-VI), d
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2) of the Table contained in the said notification and the Description specified in the corresponding entry in column (3) of the Table contained in the said notification;
or
(ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised 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
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802
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
94
27.
Dolls and toys
9503
28.
Folk paintings, madhubani, patchitra, Rajasthani miniature
97
Provided that such persons are availing the benefit of notification No. 03/2018 – Integrated Tax, dated the 22nd October, 2018, published in the Gazette of India, Extrao
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