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Atal Nagar, the 23rd October 201 8
NOTIFICATION
No.56/20T8 State Tax
No" F'-10-57 12018lCTly (97). - In exercise of the powers conferred by sub-section (2) of section 23 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), hereinafter referred to as the "said Act", the State Government, on the recommendations of the Council and in supersession of the notification No. 3212011- State Tax, No. F-10-l3l2011lCTlV (123), dated the 15th Septerrber,20lT of the Government of Chhattisgarh, Comrnercial Tax Depaftment. published in the Gazette (Extraordinary) of Chhattisgarh, No. 420, dated Ihe 22nd Septernber,20lT except as respects things done or omitted to be done before such supersession, hereby specifies the categories ofcasual taxable persons (hereinafter referred to as'such persons') who shall be exempted fiom obtaining registration under the said Act-
(i) such persons rnaking inter-State taxable supplies ot'handicraft goods as deflned in the "Explanation" in notiflcation No. 21 2018-State Ta.r(Rate). No. F-10-392018/CT/V (6-i), dated the 26th JLrly,20 l8 olthe Government of Chhattisgarir. Comnrercial Tax Depaftment, pubiished in
- 6 sqF.m-{ur + Eis (iii) * erar cfda {{^{{FOOTNOTE 3}}}}q urr {{^{{FOOTNOTE 61}}}} jvunr ({{^{{FOOTNOTE 1}}}}) + :r.rTETl- rrq dt @+-lq +- Fu dr$I t r fffi q-{r fr EFfd iG EqE.d rqrs ilgr +igqiq. {{^{{FOOTNOTE 3}}}}rmsr-d stn {{^{{FOOTNOTE 3}}}}il-{ o.Arrrrc qm sltt q.ftm fr.. ffiq qfi-q ↩
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the:Gq1tt9-(Extlraordinary) ol Chhattisgarh, No. 219, dated the 3Oth .{4y,_Zq1g=d falling under the€IapteFl-teiding" Sub-heacling or Tarilf item specified in column_€}Bf tne--+aUle containid in --:_ :.' -.-F
th ffifrfrcdtion arl(@Des cript i on spe ci fi ed in th e correspon dingq@@lumn s.E tn e TaEffihffiffi the saffiotificati0n; or
-:-- =-
(i r) such peisqnq,mgking inlelState taxable supplies of the products mentloled iu,_99[-umn (2J,d the Tabffiel o-@i the -lEno n i se d Sy stem of N om enc lature ( H SlFqodq@ft i one&:Ir. th e correspondinfrfrlry in i-o-umn (3) of the said Table, when made by th--rafts-mertpredominantly :-l
by hand even thqugh some machinery may also be used in the process:-
r Table
| sl. No. | Products | HSN Code |
| (1) | (2) | (3) |
| I | bags, purses, saddlery, harness, Leather articles (including garments) | 4201,4202,4203 |
| 2. | Carved wood products (including boxes, inlay work, cases, casks) | 441 5 , 4416 |
| J- | 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 afticles | 4823 |
| 9. | Textile (handloom products) | including 50, 58, 62.63 |
| 0. | Textiles hand printing | 50,52,54 |
| 2. | 7.ari thread Carpet, rugs and durries | 5605 |
| 't- | Textiles hand embroidery | 58 |
| 4. 5. | Theatre costumes Coir products (including mats, mattresses) | 61, 62, 63 5705.9404 |
| 6. | Leather footwear | 6403. 6405 |
| t7. 18. | Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) Stones inlay work | 6802 68 |
| 19. | Pottery and clay products, including terracotta | 6901, 6909, 6911 69t2,6913,6914 |
| 20. | Metal table and kitchen ware (copper, brass ware) | 14t8 |
| 21 22 | Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of Chapters 73 and74 Metal bidrirvare | 8306 8306 |
| 23. | Musical instruments | 92 |
| )A | Horn and bone products Conch shell crafts | 96 96 |
| 25. | ||
| 26 | Barr boo lLrrn itr"rre. canei Rattan firrn iture | 9.1 |
| ).1. | 9503 Dolls and toys | |
| 28. | 91 i, patch i tra, R.a.j asthan i m iniature F o I k pai nti n gs, madl.ruban |
: I r_ :
EC'Riri€tiGri-{, iq;ilih- J ;i-.i.qt ZUIE 8e2(3)2. Such persons mentioned in the preceding paragraph shall obtair.i a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of ihe Chhattisgarh Goods and Services Tax Rules, 2017.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P.,Special Secretary.
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