Important Keyword: GST, CGST, Section 20 IGST Act 2017, Section 23(2) CGST Act 2017, Notification No. 3/2018 – Integrated Tax.
[F. No. 349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 22nd October, 2018
Notification No. 3/2018 – Integrated Tax
Table of Contents
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) , 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:
- 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
- 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. | Products | HSN Code |
| No. | ||
| (1) | (2) | (3) |
| 1. | Leather articles (including bags, purses, saddlery, harness, | 4201, 4202, 4203 |
| garments) | ||
| 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 | 6802 |
| animals, writing sets, ashtray, candle stand) | ||
| 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 | 8306 |
| type used for decoration of metals of Chapters 73 and 74 | ||
| 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.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
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