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NCT Delhi, recommendations of the Council, specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration

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..... No. F. 3(38)/Fin(Rev.-I)/2017-18/DS-VI/716. -In exercise of the powers conferred by sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) , the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons e .....

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..... nd are availing the benefit of notification No. 8/2017 Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), 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 Sys .....

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..... 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 .....

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..... 17. Carved stone 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 .....

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