Notification No. 32/2017 - Central Tax dated 15-09-2017 [Section 23(2) of CGST Act]

Notification No. 32/2017-Central Tax dt. 15-09-2017 & superseded by Notification No. 56/2018-Central Tax dt. 23-10-2018

In exercise of the powers conferred by section 23(2) of CGSTA, 2017,

CTP making inter-state taxable supplies of handicraft goods specified below & whose AT < Threshold Limit is exempt from Registration

CG specifies Casual Taxable Person (CTP) making taxable supplies of handicraft goods 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 Rs.20 lacs in a FY:

Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed Rs.10 lacs in case of Special Category States, other than the State of Jammu and Kashmir.

Such person shall obtain PAN and shall generate e-way bill

2. CTP shall obtain a PAN and generate an e-way bill as per rule 138 of the CGSTR, 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. 08/2017-Integrated Tax dt. 14-09-2017.

Meaning of Handicraft goods

Explanation - For this notification, “handicraft goods” means the products mentioned in column (2) and HSN code mentioned in column (3), 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
[1][9.	Textile (handloom products), Handmade shawls, stoles and scarves	Including 50, 58, 61, 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
[2][29.	Chain stitch	Any chapter
30.	Crewel, namda, gabba	Any chapter
31.	Wicker willow products	Any chapter
32.	Toran	Any chapter
33.	Articles made of shola	Any chapter]

[1] Entry substituted by Notification No. 38/2017-Central Tax dt. 13-10-2017. Earlier it read as under

Textile (handloom products)

including 50, 58, 62, 63

[2] Entry 29, 30, 31, 32 inserted by Notification No. 38/2017-Central Tax dt. 13-10-2017.

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Person Exempted from registration [Section 23(2) of CGST Act]

Notification No. 32/2017 - Central Tax dated 15-09-2017 [Section 23(2) of CGST Act]