seek to granting exemption to a casual taxable person making taxable supplies to handicraft goods from the requirement to obtain registration under sub-Section (2) of Section 23 of HGST Act, 2017.
83\/ST-2 Dated:- 22-9-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
\nEXCISE AND TAXATION DEPARTMENT
\nNotification
\nThe 22nd September, 2017
\nNo. 83\/ST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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 t<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 \nCarved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" seek to granting exemption to a casual taxable person making taxable supplies to handicraft goods from the requirement to obtain registration under sub-Section (2) of Section 23 of HGST Act, 2017.83\/ST-2 Dated:- 22-9-2017 Haryana SGSTGST – StatesHaryana SGSTHaryana SGSTHARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd September, 2017 No. 83\/ST-2.- In exercise of the … Continue reading “seek to granting exemption to a casual taxable person making taxable supplies to handicraft goods from the requirement to obtain registration under sub-Section (2) of Section 23 of HGST Act, 2017.”<\/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-8448","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8448","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=8448"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8448\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8448"}],"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
\nSerial No.
\nProducts
\nHSN Code
\n(1)
\n(2)
\n(3)
\n1.
\nLeather articles (including bags, purses, saddlery, harness<\/p>\n
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\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
\nSANJEEV KAUSHAL,
\nAdditional Chief Secretary to Government <\/p>\n
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