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RNI No. MAHBIL /2009/37831

(1)

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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

(ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the

Table below and the Harmonised 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 :—

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TABLE

Sr.

Products

HSN

Code

No.

(1)

(2)

(3)

1

Leather articles (including bags, purses, saddlery, harness,

4201, 4202, 4203

garments)

2

Carved wood products (including boxes, inlay work, cases, casks)

4415, 4416

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

7

Grass, leaf and reed and fibre products, mats, pouches, wallets

4601, 4602

8

Paper mache articles

4823

9

Textile (handloom products)

including 50, 58, 62, 63

10

Textiles hand printing

50, 52, 54

11

Zari thread

5605

12

Carpet, rugs and durries

57

13

Textiles hand embroidery

58

14

Theatre costumes

61, 62, 63

15

Coir products (including mats, mattresses)

5705, 9404

16

Leather footwear

6403, 6405

17

Carved stone products (including statues, statuettes, figures of

6802

animals, writing sets, ashtray, candle stand)

18

Stones inlay work

68

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

22

Metal bidriware

8306

23

Musical instruments

92

24

Horn and bone products

96

25

Conch shell crafts

96

26

Bamboo furniture, cane/Rattan furniture

27

Dolls and toys

9503

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,

J. V. DIPTE,

Deputy Secretary to Government.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY I/C DIRECTOR, SHRI MANOHAR SHANKAR GAIKWAD, PRINTED

AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING,

STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : I/C DIRECTOR, SHRI MANOHAR SHANKAR GAIKWAD.