Central Tax Notification No 38 of 2017 dt 13th October, 2017 under GST

 

Notification no 38/2017 Central Tax date on 13th October, 2017, GST

 

 

Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”

 

The extract of GST Notification No. 38/2017- Central Tax is given below:

 

Notification No. 38/2017- Central Tax, GST

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

 

 

Government of India

 

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

 

Notification No. 38/2017 – Central Tax

 

 

New Delhi, the 13th October, 2017

 

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 23 of the

 

Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2017- Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158(E), dated the 15th September, 2017, namely:-

 

In the said notification, in the Table –

 

(i)                 for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-

 

“9

Textile (handloom products), Handmade shawls,

Including  50,  58,  61,

 

stoles and scarves

62, 63”;

 

(ii)              after serial number 28 and the entries relating thereto, the following shall be inserted, namely:-

 

“29

Chain stitch

Any chapter

30

Crewel, namda, gabba

Any chapter

31

Wicker willow products

Any chapter

32

Toran

Any chapter

33

Articles made of shola

Any chapter”.

  

[F. No.349/74/2017-GST(Pt.)]

  

(Dr. Sreeparvathy S.L.)

 

Under Secretary to the Government of India

 

Note: - The principal notification No.32/2017-Central Tax, dated the 15th September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017.

 

 

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