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TMI BlogSeeks to supersede Notification No. G.O. Ms. No.34/CT/2017-18 dt. 20.09.2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... the 20th September 2017 published in the Gazette of Puducherry, Extraordinary Part-I, No. 145, dated the 20th 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 issued vide G.O. Ms. No. 21/2018-Puducherry GST (Rate), dated the 27th July, 2018, published in the Gazette of Puducherry, Extraordinary Part-I, No. 105, dated the 27th July, 2018 and falling under the Chapter, Heading, Sub-heading or Tariff item s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 embroidery 58 14. Theatre costumes 61, 62, 63 15. Coir products (including mats, mattresses) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation 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 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 Puducherry G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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