Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration
32\/2017 Dated:- 15-9-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 56\/2018 – Central Tax Dated 23-10-2018
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise and Customs
\nNotification No. 32\/2017 – Central Tax
\nNew Delhi, the 15th September, 2017
\nG.S.R. 1158 (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), the Central Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vailable to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of notification No. 8\/2017 – Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Theatre costumes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration32\/2017 Dated:- 15-9-2017 Central GST (CGST)GSTCGSTCGSTSuperseded vide Notification No. 56\/2018 – Central Tax Dated 23-10-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 32\/2017 – Central … Continue reading “Seeks to granting exemption to a casual taxable person making 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-7766","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7766","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=7766"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7766\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\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
\nHS<\/p>\n
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\n61, 62, 63
\n15.
\nCoir products (including mats, mattresses)
\n5705, 9404
\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
\n27.
\nDolls and toys
\n9503<\/p>\n
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