Exemption from obtaining registration by those casual taxable persons whose aggregate turnover is below the specified threshold limit and making inter-State taxable supplies of Handicraft goods.

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..... rnment of Odisha in the Finance Department notification No. 27473-FIN-CT1-TAX-0043/2017/FIN, dated the 16 th September,2017, published in the Extraordinary issue No. 1526 of the Odisha Gazette, dated the 16th September, 2017 bearing S.R.O. No. 403/2017, except as respects things done or omitted to be done before such supersession, do hereby specify 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 Finance Department notification No. 24932-FIN-CT1-TAX-0043/2017/FIN, dated 27 th July,2018, published in the Extraordinary .....

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..... ecorative 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. Textiles hand embroider 58 14. .....

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..... olk 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 22 nd 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 i .....

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