Notification No. 8/2017 Integrated Tax DT on 14th September, 2017, GST

 

The Extract of GST Notification No. 8/2017 – Integrated Tax is given

Below:

 

             Notification No. 8/2017 – 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 Excise and Customs Notification No. 8/2017 – Integrated Tax

 

                                                                                                                                                    New Delhi, the 14^th September, 2017

 

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) (hereafter in this notification referred to as the “said Act”), the Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act.

 

Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year:

 

Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of ten lakh rupees in case of Special Category States, other than the State of Jammu and Kashmir.

 

1. The 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.

 

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 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.
	Leather  articles  (including  bags,  purses,  saddlery,  harness,garments)	4201, 4202, 4203
2.	Carved wood products (including boxes, inlay work, cases,	4415, 4416
	casks)
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