EXEMPTION FROM TDS TO CERTAIN AUTHORITIES OF DEFENCE

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..... 32/2017 State Tax, except as respects things done or omitted to be done before such supersession, hereby specifies the categories of casual taxable 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 Government Notification, Finance Department No. (GHN-67)/GST-2018/S.11(1)(34)-TH dated the 26th July, 2018, Notification No. 21/2018 State Tax (Rate), 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 th .....

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..... dloom products) including 50, 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 sta .....

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..... r, 2018: Provided further that the aggregate 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 Gujarat Goods and Services Tax Rules, 2017. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government. - Notification Tax Management India - taxmanagementi .....

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