Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration – But, e-way bill is required.
56\/2018 Dated:- 23-10-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Indirect Taxes and Customs
\nNotification No. 56\/2018 – Central Tax
\nNew Delhi, the 23rd October, 2018
\nG.S.R. 1056 (E).-In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the “said Act”, the Central Government, on the recommendations of the Council and in supersession of the notification of the Government of India in the Ministr<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on 3, Sub-section (i) vide number G.S.R.695 (E), dated the 26th July, 2018 and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Table contained in the said notification and the Description specified in the corresponding entry in column (3) of the Table contained in the said notification; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 705, 9404 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration – But, e-way bill is required.56\/2018 Dated:- 23-10-2018 Central GST (CGST)GSTCGSTCGSTGovernment of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 56\/2018 – Central Tax New Delhi, the 23rd October, … Continue reading “Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration – But, e-way bill is required.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14621","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14621"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14621\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nor
\n(ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised 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:-
\nTable
\nSl. No.
\nProducts
\nHSN Code
\n(1)
\n(2)
\n(3)
\n1.
\nLeather a<\/p>\n
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\n16.
\nLeather footwear
\n6403, 6405
\n17.
\nCarved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
\n6802
\n18.
\nStones inlay work
\n68
\n19.
\nPottery and clay products, including terracotta
\n6901, 6909, 6911, 6912, 6913, 6914
\n20.
\nMetal table and kitchen ware (copper, brass ware)
\n7418
\n21.
\nMetal statues, images\/statues vases, urns and crosses of the type used for decoration of metals of Chapters 73 and 74
\n8306
\n22.
\nMetal bidriware
\n8306
\n23.
\nMusical instruments
\n92
\n24.
\nHorn and bone products
\n96
\n25.
\nConch shell crafts
\n96
\n26.
\nBamboo furniture, cane\/Rattan furniture
\n94
\n27.
\nDolls and toys
\n9503
\n28.
\nFolk paintings, madhubani, patchitra, Rajasthani miniature
\n97
\nProvi<\/p>\n
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