Panaji, 21st September, 2017 (Bhadra 30, 1939)
SERIES II No. 25
PUBLISHED BY AUTHORITY
RNI No. GOAENG/2002/6410
Reg. No. G-2/RNP/GOA/32/2015-2017
GOVERNMENT OF GOA
Department of Finance
Revenue & Control
—
Notification
No. 38/1/2017-Fin(R&C)(17)/2408
In exercise of the powers conferred by
sub-section (2) of Section 23 of the Goa Goods and
Services Tax Act, 2017 (Goa Act 4 of 2017), the
Government of Goa, on the recommendations of
the Council, hereby specifies the casual taxable
persons making 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 casual taxable 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
Goa Goods and Services Tax Rules, 2017.
3. The above exemption shall be available to
such persons who are making inter-State taxable
supplies of handicraft goods and are availing the
benefit of notification No. 8/2017-Integrated Tax
dated the 14th September, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3,
sub-section (i) vide number G.S.R. 1156(E) dated
the 14th September, 2017.
1571
Suggestions are welcome on e-mail: [email protected]
EXTRAORDINARY
Explanation:– For the purposes of this notification,
the expression “handicraft goods” means the
products mentioned in column (2) of the Table
below and the Harmonized 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:-
TABLE
Sr.
Products
HSN Code
No.
1
2
3
1. Leather articles (including bags,
4201, 4202
purses, saddlery, harness,
4203.
garments)
2. Carved wood products (including 4415, 4416.
boxes, inlay work, cases, casks)
3. Carved wood products (including 4419.
table and kitchenware)
4. Carved wood products
4420.
5. Wood turning and lacquer ware
4421.
6. Bamboo products (decorative
46.
and utility items)
7. Grass, leaf and reed and fibre
4601, 4602.
products, mats, pouches, wallets
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.