GST – States – FIN/REV-3/GST/1/08(Pt-1)(Vol.1) /295 – Dated:- 23-10-2018 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.1) /295 Dated: 23rd October, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 23 of the Nagaland Goods and Services Tax Act, 2017 (4 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 Nagaland; Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/481 dated the 27th September, 2017, except as respects things done or omitted to be done before such supersession, hereby specifies the categories of ca
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(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
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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, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1052 (E), dated the 22nd October, 2018: Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of
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