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Date: 2018-10-22 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification, issued by the Ministry of Finance on October 22, 2018, exempts specific categories of individuals from mandatory registration under the Integrated Goods and Services Tax (GST) Act of 2017. It applies to those making interstate taxable supplies of handicraft goods and certain products made predominantly by hand. This notification supersedes a previous notification (No. 8/2017) dated September 14, 2017. Key Points / Main Content: Exemption from Registration: * Persons making interstate taxable supplies of handicraft goods, as defined in Notification No. 2/2018-Central Tax Rate, are exempt from GST registration. * Persons making interstate taxable supplies of products listed in the provided table, crafted predominantly by hand (even with limited machinery use), are also exempt. List of Products Exempted: * Leather articles * Carved wood products * Bamboo products * Grass, leaf, reed, and fibre products * Paper mache articles * Textile handloom products * Textiles hand printing * Zari thread * Carpet, rugs, and durries * Textiles hand embroidery * Theatre costumes * Coir products * Leather footwear * Carved stone products * Stones inlay work * Pottery and clay products * Metal table and kitchen ware * Metal statues and images * Metal bidriware * Musical instruments * Horn and bone products * Conch shell crafts * Bamboo and cane/rattan furniture * Dolls and toys * Folk paintings Conditions for Exemption: * The aggregate value of supplies, calculated on an all-India basis, must not exceed the threshold for GST registration as per Section 22(1) of the Act. * Exempted individuals must obtain a Permanent Account Number (PAN). * E-way bills must be generated according to Rule 138 of the Central Goods and Services Tax Rules, 2017. Impact Analysis: Small-Scale Handicraft Suppliers & Craftsmen: Impact: Benefits small-scale suppliers and craftsmen by exempting them from GST registration, reducing compliance burden and potentially increasing competitiveness. Action Required: Obtain a PAN, comply with e-way bill generation requirements if making interstate taxable supplies, and ensure that aggregate turnover remains below the registration threshold. Tax Authorities: Impact: Need to monitor compliance with the conditions for exemption, including turnover limits and e-way bill generation. Action Required: Enforce the provisions of the notification and provide guidance to affected taxpayers.

Key Entities Referenced

Integrated Goods and Services Tax Act, 2017: A law enacted by the Parliament of India relating to taxation on goods and services. Central Goods and Services Tax Act, 2017: A law enacted by the Parliament of India relating to taxation on goods and services. Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes, such as customs and central excise duties. Ministry of Finance, Department of Revenue: A department within the Ministry of Finance responsible for revenue collection and tax administration. Goods and Services Tax Council: A constitutional body responsible for making recommendations on issues related to Goods and Services Tax (GST) in India. Central Goods and Services Tax Rules, 2017: The set of rules framed under the Central Goods and Services Tax Act, 2017, that provides detailed procedures and guidelines for the implementation of GST. Permanent Account Number: A ten-digit alphanumeric identifier issued by the Income Tax Department of India. New Delhi: The capital of India, where the notification was issued.
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हV) 4201, 4202, 4203 2 उZक)XणKत काa उZपाद (िजनके अंतगKत स(cid:14)दकू , जड़ाऊ कायK, िडdबे, पीपा भी ह)V 4415, 4416 3 उZक)XणKत काa उZपाद (िजनके अंतगKत टबे ल और रसोई बतKन भी ह)V 4419 4 उZक)XणKत काa उZपाद 4420 5 काa के घुमावदार और रलाfबतKन 4421 6 बांस उZपाद (सजावटी और उपयोगी व=तुएं) 46 7 तृण, पि2यां और सरकंडा तथा फाइबर उZपाद, चटाई, थैिलयां, पे,टया ं 4601, 4602 8 कागज मेश क) व=तुएं 4823 9 टै(cid:9)सटाइल (हथकरघा उZपाद) िजनके अंतगKत 50, 58, 62, 63 भी ह V 10 टै(cid:9)सटाइल ह=तमु(cid:15)ण 50, 52, 54 11 जरी धागा 5605 12 कालीन, रग और दरी 57 13 टै(cid:9)सटाइल, ह=त कशीदाकारी 58 14 िथएटर पोशाक 61, 62, 63 15 कयर उZपाद (िजनके अंतगKत चटाइयां, गgे भी ह)V 5705, 9404 16 चमड़े का जूता 6403, 6405 17 उZक)XणKत 1=तर उZपाद (िजनके अंतगKत 1ितमा, लघु 1ितमा,,,, ज(cid:14)तुh क) आकृित, 6802 लेखन सेट, ए=Qे,,,, मोमब2ी दान भी हV) 18 1=तर जड़ाऊ कायK 68 19 िमiी के बतKन तथा मृि2का उZपाद, िजसके अ(cid:14)तगKत टरै ाकोटा भी ह ै 6901, 6909, 6911, 6912, 6913, 6914 20 धातु टेबल तथा रसोई बतKन (ताj, पीतल के बतKन) 7418 21 अWयाय 73 और 74 क) धातुh के सkीकरण के िलए 1यु( (cid:4)क=म क) धातु क) 8306 मूXतKयां, 1ितमा/मूXतKदान, कलश और Gॉस 22 धातु िबदरीवेयर 8306 23 संगीत वाm यं< 92 24 सnग और अि=थ उZपाद 96 25 शंख सीपी िश(cid:6)प व=तुएं 96 26 बांस फनoचर, केन/ब(cid:20)त के फनoचर 94 27 गुिड़या और िखलौने 9503 28 लोक िच<कारी मधुबनी, पतिच<ा, राज=थानी लघु िच< आ(cid:4)द 97 परंतु अिखल भारतीय आधार पर संगिणत (cid:4)कए जाने वाले ऐसे 1दाय4 का संकिलत मू(cid:6)य उस संकिलत आवतK क) रकम से अिधक नहn होगा िजसके ऊपर कोई 1दायकताK उ( अिधिनयम क) धारा 22 के =पिOकरण के खंड (iii) के साथ प,ठत उस धारा क) उपधारा (1) के अनुसार राUय या संघ राUयfे< म(cid:20) रिज=Qीकरण के िलए दायी है । 2. पूवKवतo पैरा म(cid:20) वXणKत अंतररािUयक कराधेय 1दाय करने वाले ऐसे Lि(य4 से =थायी लेखा संqयांक अिभ1ाR करने और क(cid:20)(cid:15)ीय माल और सेवा कर िनयम, 2017 के िनयम 138 के उपबंध4 के अनुसार ई-वे िबल सृिजत करने क) अपेfा होगी । [फा. सं. 349/58/2017-जीएसटी (भाग)] गुंजन कुमार वमाK, अवर सिचव¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 22nd October, 2018 No. 3/2018 – Integrated Tax G.S.R. 1052(E).—In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , hereinafter referred to as the “said Act”, the Central Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue 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, except as respects things done or omitted to be done before such supersession, hereby specifies the following categories of 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. 21/2018 -Central Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 695 (E), 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; 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:- TABLE Sl. 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, 6911, 6912, 6913, 6914 20. Metal table and kitchen ware (copper, brass ware) 74184 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 21. Metal statues, images/statues vases, urns and crosses of the 8306 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 94 27. Dolls and toys 9503 28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97 Provided 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 making inter-State taxable supplies mentioned in the preceding paragraph shall be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017. [F. No. 349/58/2017-GST(Pt.)] GUNJAN KUMAR VERMA,Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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