Notification No. 08/2017-Integrated Tax,dt. 14-09-2017-Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017

[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 14th 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.

2. 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  the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-

1. Leather articles (including bags, purses, saddlery, harness, garments)
2. Carved wood products (including boxes, inlay work, cases, casks)
3. Carved wood products (including table and kitchenware)
4. Carved wood products
5. Wood turning and lacquer ware
6. Bamboo products [decorative and utility items]
7. Grass, leaf and reed and fibre products, mats, pouches, wallets
8. Paper mache articles
9. Textile (handloom products)
10. Textiles hand printing
11. Zari thread
12. Carpet, rugs and durries
13. Textiles hand embroidery
14. Theatre costumes
15. Coir products (including mats, mattresses)
16. Leather footwear
17. Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
18. Stones inlay work
19. Pottery and clay products, including terracotta
20. Metal table and kitchen ware (copper, brass ware)
21. Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals
22. Metal bidriware
23. Musical instruments
24. Horn and bone products
25. Conch shell crafts
26. Bamboo furniture, cane/Rattan furniture
27. Dolls and toys
28. Folk paintings, madhubani, patchitra, Rajasthani miniature

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

(Dr.Sreeparvathy.S.L.)

Under Secretary to the Government of India