महाराष्ट्र शासन राजपत्र
असाधारण भाग चार--ब
वर्ष ४, अंक १३६] मंगळवार, ऑक्टोबर २३, २०१८/कर्ातिक १, शके १९४० [पृष्ठे २, किंमत : रुपये ९.००
असाधारण क्रमांक ३८४
प्राधिकृत प्रकाशन
महाराष्ट्र शासनाने महाराष्ट्र अधिनियमांन्वये तयार केलेले
(भाग एक, एक-अ आणि एक-ल यांमध्ये प्रसिद्ध केलेले नियम व आदेश यांव्यतिरिक्त) नियम व आदेश.
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 23rd October 2018
NOTIFICATION
Notification No. 56/2018-State Tax.
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST-1018/C.R.115/Taxation-1.—In exercise of the powers conferred by sub-section (2) of section 23 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), hereinafter referred to as the "said Act", the Government of Maharashtra, on the recommendations of the Council and in supersession of the Finance Department Notification No. MGST-1017/C.R.165(2)/Taxation-1 [Notification No. 32/2017- State Tax], dated the 18th September 2017, published in the Maharashtra Government Gazette, Extra- ordinary, Part IV-B, No. 293, dated the 21st 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. MGST-1017/C.R.69(9)/Taxation-1 [Notification No. 21/2018- State Tax (Rate)], dated the 27th July 2018, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 255, dated the 27th 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 महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, ऑक्टोबर २३, २०१८/कर्ातिक १, शके १९४० २ TABLE Sr. Products HSN Code No. (1)
(2)
(3) 1 Leather articles (including bags, purses, saddlery, harness, 4201, 4202, 4203 garments)
4823 including 50, 58, 62, 63 50, 52, 54 5605 57 58 61, 62, 63
2 Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416 3 Carved wood products (including table and kitchenware) 4419 4420 4 Carved wood products 4421 5 Wood turning and lacquer ware 6 Bamboo products (decorative and utility items) 46 7 Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602 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) 5705, 9404 6403, 6405 16 Leather footwear 17 Carved stone products (including statues, statuettes, figures of 6802
animals, writing sets, ashtray, candle stand)
68
18 Stones inlay work 19 Pottery and clay products, including terracotta 6901, 6909, 691, 6912, 6913, 6914 20 Metal table and kitchen ware (copper, brass ware) 7418 21 Metal statues, images/statues vases, urns and crosses of 8306
the type used for decoration of metals of Chapters 73 and 74
8306 92 96 96
9503
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 97
Provided that such persons are availing the benefit of notification No. 3/2018 – Integrated Tax, dated the 22nd October 2018, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 1052 (E), dated the 22nd October 2018 :
Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to that section.
2. Such persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the State Goods and Services Tax Rules, 2017.
By order and in the name of the Governor of Maharashtra,