1975

Panaji, 23rd October, 2018 (Kartika 1, 1940)

SERIES I No. 29

Reg. No. G-2/RNP/GOA/32/2018-20

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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—

(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

Suggestions are welcomed on e-mail: dir–[email protected]

EXTRAORDINARY

No. 3

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. 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)

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 29

(EXTRAORDINARY No. 3)

23RD OCTOBER, 2018

1976

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 Secretary

Finance (R&C).

Porvorim, 23rd October, 2018.

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