Exemption for taxable person from obtaining registration in case of making inter-state supply of notified handicraft goods subject to the conditions.

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..... ent of Maharashtra, on the recommendations of the Council and in supersession of the Finance Department Notification No. MGST-1017/C.R.165(2)/Taxation-1 [Notification No. 32/2017- State Tax], dated the 18th September 2017, published in the Maharashtra Government Gazette, Extraordinary, Part IV-B, No. 293, dated the 21st September 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. MGST-1017/C.R.69(9)/Taxation-1 [N .....

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..... ware 4421 6. Bamboo products [decorative and utility items] 46 7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602 8. Paper mache articles 4823 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. Tex .....

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..... 28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97 Provided that such persons are availing the benefit of notification No. 3/2018 Integrated Tax, dated the 22nd October 2018, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (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 sectio .....

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