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TMI BlogSupersession Notification No. S.O.57/P.A.5/ 2017/S.23/2017, dated the 03rd October, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Taxation, Notification No. S.O.57/P.A.5/ 2017/S.23/2017, dated the 03rd October, 2017 published in the Punjab Government Gazette (Extraordinary), Part III, dated the 12th October, 2017, except as respects things done or omitted to be done before such supersession, is pleased to 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 notification No. S.O.141/P.A.5/ 2017/S.11/2018, dated the 18th September, 2018, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 26th September, 2018 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 embroidery 58 14. Theatre costumes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings, madhubani, patchitra, Rajasthani miniature 97 Provided that such persons are availing the benefit of notification No. 03/2018 Integrated Tax, dated the 22ndOctober, 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 prece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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