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Superseded vide Notification No. 3\/2018 – Integrated Tax dated 22-10-2018
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\n(CENTRAL BOARD OF EXCISE AND CUSTOMS)
\nNOTIFICATION No. 8\/2017-Integrated Tax
\nNew Delhi, the 14th September, 2017
\nG.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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sets, ashtray, candle stand) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration08\/2017 Dated:- 14-9-2017 Integrated GST (IGST)GSTIGSTIGSTSuperseded 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. … Continue reading “Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration”<\/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-7760","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7760","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=7760"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7760\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation : 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:-
\nTABLE
\nSl. No.
\nProducts
\nHSN Code
\n(1)
\n(2)
\n(3)
\n1.
\nLeather articles (including bags, purses, saddlery, harness, garments)
\n4201, 4202, 4203
\n2.
\nCarved wood products (including boxes, inlay work, cases, casks)
\n4415, 4416
\n3.
\nCarved wo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\n27.
\nDolls and toys
\n9503
\n28.
\nFolk paintings, madhubani, patchitra, Rajasthani miniature
\n97
\n2[29.
\nChain stitch
\nAny chapter
\n30.
\nCrewel, namda, gabba
\nAny chapter
\n31.
\nWicker willow products
\nAny chapter
\n32.
\nToran
\nAny chapter<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n