CBIC / GST notification Notification No. 8/2017 – Integrated Tax · 14 Sept 2017
Official title
8/2017-Integrated Tax : Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
Official record
Open source pageSummary
Check the official recordThe Central Government exempts persons making inter-State taxable supplies of handicraft goods from the requirement to obtain registration. The aggregate value of such supplies must not exceed twenty lakh rupees in a financial year on an all India basis. For Special Category States, other than the State of Jammu and Kashmir, the aggregate value must not exceed ten lakh rupees. Such persons must obtain a Permanent Account Number and generate an e-way bill in accordance with rule 138 of the Central Goods and Services Tax Rules, 2017.
What you must do
Who is affected
Thresholds
[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. 8/2017 – Integrated Tax
New Delhi, the 14^th September, 2017
G.S.R. …..(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 Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State 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 persons making inter-State taxable supplies mentioned in the preceding paragraph shall be required to 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.
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
