Integrated Tax Notification No. 03 of 2018 DT 22nd October, 2018, GST

  

 Notification No. 03/2018 Integrated Tax DT on 22nd October, 2018, GST 

 

Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017 

The Extract of GST Notification No. 03/2018- Integrated Tax is given below:

             Notification No. 03/2018 – Integrated 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 Indirect Taxes and Customs 

Notification No. 3/2018 – Integrated Tax 

New Delhi, the 22nd October, 2018

 

G.S.R. …..(E).—In exercise of the powers conferred by section 20 of the Integrated Goods

 

and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , hereinafter referred to as the “said Act”, the Central Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 8/2017 – 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. 1156 (E), dated the 14th September, 2017, except as respects things done or omitted to be done before such supersession, hereby specifies the following categories of 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, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 695 (E), dated the 26th July, 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 (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- 

Table

 

Sl.

Products

HSN Code

No.

 

 

(1)

(2)

(3)

1.

Leather  articles (including bags, purses, saddlery,  harness,

4201, 4202, 4203

 

garments)

 

 

Carved wood products (including boxes, inlay work, cases,

 

2.

casks)

4415, 4416

3.

Carved wood products (including table and kitchenware)

4419

4.

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, 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

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

6802

 

animals, writing sets, ashtray, candle stand)

 

18.

Stones inlay work

68

19.

Pottery and clay products, including terracotta

6901, 6909, 6911,

 

 

6912, 6913, 6914

20.

Metal table and kitchen ware (copper, brass ware)

7418

21.

Metal statues, images/statues vases, urns and crosses of the

8306

 

type used for decoration of metals of Chapters 73 and 74

 

22.

Metal bidriware

8306

23.

Musical instruments

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 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.

 

  1. Such persons making inter-State taxable supplies mentioned in the preceding paragraph shall be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017. 

 

[F. No. 349/58/2017-GST(Pt.)]

  

 

(Gunjan Kumar Verma)

Under Secretary to the Government of India


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