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

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..... 2017 No. 5/10/2017-FD(TAX)/7.- In exercise of the powers conferred by sub-section (2) of section 23 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) , the Government of Manipur, on the recommendations of the Council, hereby specifies the casual taxable persons taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesa .....

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..... 2017-Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i) vide number G.S.R. (E), dated the 14 th 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) .....

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..... products 4420 5. Wood turning and lacquer ware 4421 6. Bamboo products [decorative and utility items] 46 7. Gras leaf and reed and fibre products, mats, pouches wallets 4601, 4602 8. .....

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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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