Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration under RGST Act.
F.No.12(46)FD\/Tax\/2017-Pt-II-86 Dated:- 15-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: September 15, 2017
\nIn exercise of the powers conferred by sub-section (2) of section 23 of the Rajasthan Goods and Services Tax Act, 2017 (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:<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ptember, 2017. = = = = = = = =<\/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 under RGST Act.F.No.12(46)FD\/Tax\/2017-Pt-II-86 Dated:- 15-9-2017 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGSTGOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 15, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the … Continue reading “Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration under RGST Act.”<\/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-7782","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7782","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=7782"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7782\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7782"}],"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 m 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
\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 wood products (including table and kitchenware)
\n4419
\n4.
\nCarved wood products
\n4420
\n5.
\nWood turning and lacquer ware
\n4421
\n6.
\nB<\/p>\n
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