All taxable persons making inter-state taxable supplies of Handicraft goods from obtaining registration under TSGST Act, 2017
F.1-11(91)-TAX/GST/2017(Part-VI) Dated:- 22-9-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No.F.1-11(91)-TAX/GST/2017(Part-VI)
Dated, Agartala, the 22nd September. 2017.
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), the State Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtainin
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planation – 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 wood products (Including table and kitchenware)
4419
4.
Carved wood products
4420
5.
Wood turning and lacquer Ware
4421
6.
Bambo
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