Exemption of handicraft goods.

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..... Act 4 of 2017) , the Government of Goa, on the recommendations of the Council, hereby specifies the casual taxable persons making 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 fi .....

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..... 156(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 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 a .....

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..... boo 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. .....

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..... 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, urn .....

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