Notification on granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

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..... sub-section (2) of Section 23 of the Odisha Goods and Services Tax Act 2017 (Odisha Act 7 of 2017) , the State Government, on the recommendations of the Goods and Services Tax Council, do hereby specify 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 valu .....

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..... published in the Gazette of India Extraordinary, Part Il Section 3 Sub-section (i) Vide number GSR 1156 (E), dated the 14th September, 2017 Explanation - For the purposes of this notification the expression handcraft 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) o .....

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..... 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. .....

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..... s 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 kitchen ware (copper, brass ware) 7418 .....

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