GST – States – F.1-11(91)-TAX/GST/2017(Part-VI) – Dated:- 22-9-2017 – 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 obtaining registration under the aforesaid Act: Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of ten lakh rupees. 2.
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lature (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 machc articles 4823 9. Textile (handloom products) Including 50, 58, 62,
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