Goa Gazette, No. 1819-29, 23 October 2018

RNI No. GOAENG/2002/6410 Reg. No. G-2/RNP/GOA/32/2018-20

Panaji, 23rd October, 2018 (Kartika 1, 1940) SERIES I No. 29 PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 3

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

—

Notification

38/1/2017-Fin(R&C)(77)

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), hereinafter referred to as the "said Act", the Government of Goa, on the recommendations of the Council and in supersession of the Government notification No. 38/1/2017-Fin(R&C)(17)/2408, dated the 21st September, 2017 published in the Extraordinary Official Gazette, Series II No. 25, 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—

Extraordinary, Official Gazette, Series I No. 17, dated the 26th 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;

(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:—

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. (i) such persons making inter-State taxable supplies of handicraft goods as defined in the "Explanation" in notification No. 38/1/2017-Fin(R&C)(21/2018-Rate), dated the 26th July, 2018, published in the table and kitchenware) 1975 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 29 (EXTRAORDINARY No. 3) 23RD OCTOBER, 2018

1 2 3 1 2 3

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.

14. Theatre costumes 61, 62, 63.

15. Coir products (including mats, 5705, 9404.

mattresses)

16. Leather footwear 6403, 6405.

17. Carved stone products (including 6802.

statues, statuettes, figures of animals, writing sets, ashtray, candle stand)

18. Stones inlay work 68.

19. Pottery and clay products, 6901, 6909, including terracotta 6911, 6912, 6913, 6914.

20. Metal table and kitchen ware 7418.

(copper, brass ware)

21. Metal statues, images/statues 8306.

vases, urns and crosses of 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 94.

furniture

27. Dolls and toys 9503.

28. Folk paintings, madhubani, 97.

patchitra, Rajasthani miniature

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 Goa Goods and Services Tax Rules, 2017.

By order and in the name of the

Governor of Goa.

Sushama D. Kamat, Under Secretar y

Finance (R&C).

Porvorim, 23rd October, 2018.

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