Handicraft goods exemption for obtaining registration.

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..... -section (2) of section 23 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) , the Government of Gujarat, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as mentioned in column (2) of the table appended hereto and the category of persons exempted from obtaining registration under the aforesaid Act : .....

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..... tegrated 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.(E), dated the 14th September, 2017 . Explanation - For the purposes of this notification, the expression handicraft goods means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code menti .....

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..... 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 .....

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..... 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 kitch .....

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