Notification no 56/2018 Central Tax date on 23rd October, 2018, GST 

 

Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 

The extract of GST Notification No. 56/2018- Central Tax is given below: 

Notification No. 56/2018- 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 Indirect Taxes and Customs

 

Notification No. 56/2018 – Central Tax

 

New Delhi, the 23^rd October, 2018

 

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), 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. 32/2017 – Central Tax, dated the 15^th 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 15^th September, 2017, except as respects things 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 26^th 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 26^th 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