[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 32/2017 – Central Tax
New Delhi, the 15th September, 2017
G.S.R. (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 handicraft goods as the category of persons exempted from obtaining registration
under the aforesaid Act:
Provided that the aggregate value of such supplies, to be computed on all India basis,
does not exceed an amount of twenty lakh rupees in a financial year:
Provided further that the aggregate value of such supplies, to be computed on all India
basis, does not exceed an amount of ten lakh rupees in case of Special Category States, other
than the State of Jammu and Kashmir.
2.
The casual taxable persons mentioned in the preceding paragraph shall obtain a
Permanent Account Number and generate an e-way bill in accordance with the provisions of
rule 138 of the Central Goods and Services Tax Rules, 2017.
3.
The above exemption shall be available 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.
Explanation - 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:-
Table
Sl
No.
Products
HSN Code
(1)
(2)
(3)
1.
Leather articles (including bags, purses, saddlery, harness,
garments)
4201, 4202, 4203
2.
Carved wood products (including boxes, inlay work, cases,
casks)
4415, 4416
3.
Carved wood products (including table and kitchenware)
4419
4.
Carved wood products
4420
5.
Wood turning and lacquer ware
4421
6.
Bamboo products [decorative and utility items]
46
7.
Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602
8.
Paper mache articles
4823
9.
Textile (handloom products)
including 50, 58,
62, 63
10. Textiles hand printing
50, 52, 54
11. Zari thread
5605
12. Carpet, rugs and durries
57
13. Textiles hand embroidery
58
14. Theatre costumes
61, 62, 63
15. Coir products (including mats, mattresses)
5705, 9404
16. Leather footwear
6403, 6405
17. Carved stone products (including statues, statuettes, figures of
animals, writing sets, ashtray, candle stand)
6802
18. Stones inlay work
68
19. Pottery and clay products, including terracotta
6901, 6909, 6911,
6912, 6913, 6914
20. Metal table and kitchen ware (copper, brass ware)
7418
21. Metal statues, images/statues vases, urns and crosses of the
type used for decoration of metals of chapters 73 and 74
8306
22. Metal bidriware
8306
23. Musical instruments
92
24. Horn and bone products
96
25. Conch shell crafts
96
26. Bamboo furniture, cane/Rattan furniture
27. Dolls and toys
9503
28. Folk paintings, madhubani, patchitra, Rajasthani miniature
97
[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy.S.L.)
Under Secretary to the Government of India
