Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
08/2017 Dated:- 14-9-2017 Integrated GST (IGST)
GST
IGST
IGST
Superseded vide Notification No. 3/2018 – Integrated Tax dated 22-10-2018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 Centra
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d generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017.
Explanation : For the purposes of this notification, the expression “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 wo
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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
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
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