Supersession of the notification No. 32/2017–State Tax, dated the 9th October, 2017

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..... XN-F(10)-34/2017, dated the 23rd October, 2017, 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 notification No. 21/2018 -State Tax (Rate), dated the 27th July, 2018, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)- 24/2018, dated the 27th July, 2018 and falling under the Chapter, Heading, Subheading or Tariff item specified in column (2) of the Table contained in the said notification and the Description spec .....

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..... 9. Textile (handloom 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 .....

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..... (i) vide number G.S.R. 1052(E), dated the 22nd October, 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 Central Goods and Services Tax Rules, 2017. By order, JAGDISH CHANDER SHARMA, Pr. Secretary (E T). - Notification Tax Management India - t .....

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