Supersession the Notification SRO No. GST-18 dated 15-09-2017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... asual 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 SRO-366 dated 04-09-2018 and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Table contained in the said notification and the Description specified in the corresponding entry in column (3) of the Table contained in the said notification ; or (ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Table below and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry in column .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. Carved stone products ( including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6802 18. Stones inlay work 68 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 Jammu and Kashmir Goods and Services Tax Rules, 2017. This notification shall come into force w.e.f. 15th of October, 2018. By order of the Government of Jammu and Kashmir. (Sd.) NAVIN K. CHOUDHARY, IAS, Principal Secretary to the Government, Finance Department. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X