Exempting casual taxable persons making taxable supplies of handicraft goods from obtaining Registration

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..... hings 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. 21/2018 -Central Tax (Rate), dated the 26th July, 2018, issued in G.O.Ms No. 171, Revenue (CT-II) Department, Dt. 20-08-2018 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; .....

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..... 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 .....

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..... nts 92 24. Horn and bone products 96 25. Conch shell crafts 96 26. Bamboo furniture, cane/Rattan furniture 94 27. Dolls and toys 9503 28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97 Provided that such persons are availing the benefit of notification No. 03/ .....

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