[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. 3/2018 Integrated Tax,       Date: 22nd October, 2018

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) , hereinafter referred to as the "said Act", the Central Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue 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, except as respects things done or omitted to be done before such supersession, hereby specifies the following categories of persons (hereinafter referred to as 'such persons') who shall be exempted from obtaining registration under the said Act:

(i) such persons making inter-State taxable supplies of handicraft goods as defined in the "Explanation" in notification No. 21/2018 -Central Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 695 (E), dated the 26th July, 2018 and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Table contained in the said notification and the Description specified in the corresponding entry in column (3) of the Table contained in the said notification; or

(ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised 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

94

27

Dolls and toys

9503

28

Folk paintings, madhubani, patchitra, Rajasthani miniature 

97

 

Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to that section.

2. Such 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

[F. No. 349/58/2017-GST(Pt.)]

(Gunjan Kumar Verma)
Under Secretary to the Government of India