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(3)
E-q-E fi EEgr- (B-d-fi 3i8"1-d +il-, q$, fi;r{ilifr, Hd, zrtr{ sfr
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4201,4202,4243
1
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4415, 4416
J
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4420
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4421
6
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46
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4823
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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
8s2(2)
B'drfl]rd{rnq;{, fuqi-+ : T{Wr 2018
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
th ffifrfrcdtion arl(@Des cript i on spe ci fi ed in th e correspon dingq@@lumn s.E tn e
--:_
:.'
-.-F
TaEffihffiffi the saffiotificati0n; or
-:--
=-
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
(i r)
sl.
No.
Products
HSN Code
(1)
(2)
(3)
I
Leather articles (including
garments)
bags, purses, saddlery, harness,
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
7.ari thread
5605
2.
Carpet, rugs and durries
't-
Textiles hand embroidery
58
4.
Theatre costumes
61, 62, 63
5.
Coir products (including mats, mattresses)
5705.9404
6.
Leather footwear
6403. 6405
t7.
Carved stone products (including statues, statuettes, figures of
animals, writing sets, ashtray, candle stand)
6802
18.
Stones inlay work
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
Metal statues, images/statues vases, urns and crosses of the
type used for decoration of metals of Chapters 73 and74
8306
22
Metal bidrirvare
8306
23.
Musical instruments
92
)A
Horn and bone products
96
25.
Conch shell crafts
96
26
Barr boo lLrrn itr"rre. canei Rattan firrn iture
9.1
).1.
Dolls and toys
9503
28.
F o I k pai nti n gs, madl.ruban i, patch i tra, R.a.j asthan i m iniature
91
:
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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