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TMI BlogSupersession Notification No. S.O.179 dated the 21st September, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... or omitted to be done before such supersession, hereby specifies the categories of casual taxab le persons (hereinafter referred to as such persons ) who shall be exempted from obtaining registration under the said Act- (i) such persons making inter-State taxable supplies of handicraft goods as defined in the Explanation in notification No. 21/2018-State Tax (Rate) dated the 26th July, 2018, published in the Bihar Gazette, Extraordinary, vide number 721, dated the 26th July, 2018 and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Table contained in the said notification and the Description specified in the corresponding entry in column (3) of the Table contained in the said notification; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 58, 62, 63 10. Textiles hand printing 50, 52, 54 11. Zari thread 5605 12. Carpet, rugs and durries 57 13. Textiles hand embroidery 58 14. Theatre costumes 61, 62, 63 15. Coir products (including mats, mattresses) 5705, 9404 16. Leather footwear 6403, 6405 17. Carved stone products (including statues, statuettes, figures of animals, writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to that section. 2. Such persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Bihar Goods and Services Tax Rules, 2017. 3. This Notification shall come into force with effect from 23rd October, 2018. [(File No. Bikri kar/GST/vividh-21/2017(Part-3)-3086)] By the order of Governor of Bihar, Dr. Pratima, Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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