9911796707
TMI BlogSeeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... Date: 15/09/2017 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 23 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the Sikkim Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. (E), dated the 14th September, 2017. Explanation - For the purposes of this notification, the expression handicraft goods means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Carved wood products 4420 5. Wood turning and lacquer ware 4421 6. Bamboo products [decorative and utility items] 46 7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 46 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 19. Pottery and clay products, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niture 27. Dolls and toys 9503 28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97 Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
