GST – 08/2017 – Dated:- 14-9-2017 – Superseded vide Notification No. 3/2018 – Integrated Tax dated 22-10-2018 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION No. 8/2017-Integrated Tax New Delhi, the 14th September, 2017 G.S.R. 1156(E).-In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of Section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from
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pression handicraft goods 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 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 fibr
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, 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 27. Dolls and toys 9503 28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97 2[29. Chain stitch Any chapter 30. Crewel, namda, gabba Any chapter 31. Wicker willow products Any chapter 32. Toran Any chapter 33. Articles made of shola Any chapter] [F. No. 349/58/2017-GST(Pt.)] Dr. SREEPARVATHY.S.L., Under Secy. ************ Notes: 1. Substituted vide notification no. 9/2017 dated 13-10-2017, before it was read as, 9. Textile (handloom products) including 50, 58, 62, 63 2. Inserted vide notifica
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