Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration

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..... ation 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 sha .....

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..... s, 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 product .....

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..... 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] [F. No. 349/58/2017-GST(Pt.)] Dr. SREEPARVATHY.S.L., Under Secy. ************ Notes: 1. Substituted vide notification no. 9/2017 dated 13-10-2017 , before it was read as, 9. Textile (handloom products) including 50, 58, 62, .....

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