Important Keyword: GST handicraft exemption India, Notification No. 09/2017 IGST, handicraft goods GST list, GST exemption artisans India, handicraft registration GST rules,
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Table of Contents
[F. No.349/74/2017 (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the13th October, 2017
Notification No. 09/2017 – Integrated Tax: Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of "handicrafts goods"
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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), the Central Government, on the recommendations of the Council, hereby makes the following amendments in 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, namely:-
In the said notification, in the Table –
- for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-
| “9 | Textile (handloom products), Handmade shawls, stoles and scarves | Including 50, 58, 61, 62, 63”; |
- after serial number 28 and the entries relating thereto, the following shall be inserted, namely:-
| “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”. |
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
Note: - The principal notification No.8/2017-Integrated Tax, dated the 14th September, 2017 was 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.
📚 Frequently Asked Questions (FAQs): Notification No. 09/2017 — Integrated Tax
Q1: What does Notification No. 09/2017 do?
Answer: It expands the handicraft goods list.
It adds more items to the existing list under Notification 08/2017.
Q2: Does it provide exemption directly?
Answer: Not directly.
It modifies the list used for exemption eligibility.
Q3: Who benefits from this?
Answer: Handicraft sellers.
Especially small artisans making inter-state supplies.
Q4: What is the turnover limit?
Answer: ₹20 lakh generally.
₹10 lakh for special category states.
Q5: Are all handmade goods covered?
Answer: No.
Only those listed in the notification qualify.
Q6: What is meant by handicraft goods?
Answer: Predominantly handmade products.
Some machinery use is allowed.
Q7: Is HSN code important?
Answer: Yes.
Each item is linked with specific HSN codes.
Q8: Can I sell online without GST?
Answer: Yes, if conditions met.
But turnover and product classification must qualify.
Q9: What if I exceed turnover?
Answer: GST registration required.
You must comply immediately.
Q10: Is this still applicable?
Answer: Yes.
It remains part of GST framework.
Q11: Do I need e-way bill?
Answer: Yes, if applicable.
Even exempt persons must follow movement rules.
Q12: Can traders claim this exemption?
Answer: Yes, if dealing in handicrafts.
Not limited to manufacturers only.
Q13: What documents should I maintain?
Answer: Product details and invoices.
Proof of handmade nature is useful.
Download PDF: Notification No. 09/2017 — Integrated Tax
More Information: https://taxinformation.cbic.gov.in/
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