Executive Summary:
This notification, effective from October 23, 2018, exempts specific categories of casual taxable persons from mandatory registration under the Delhi Goods and Services Tax (DGST) Act, 2017. It applies to those making interstate taxable supplies of handicraft goods and certain other products made predominantly by hand, provided they meet specified conditions. This supersedes a previous notification but respects actions taken before this change.
Key Points / Main Content:
* **Exemption from Registration:** Casual taxable persons making interstate taxable supplies are exempted from registration under the DGST Act, 2017, subject to conditions.
* **Eligible Handicraft Goods:** The exemption applies to handicraft goods as defined in notification No. 212018 State Tax Rate, dated September 2, 2019.
* **Eligible Products:** The exemption also applies to interstate taxable supplies of products when made by craftsmen predominantly by hand, even if some machinery is used. These products, along with their HSN codes, are detailed in a table including:
* Leather articles
* Carved wood products
* Wood turning and lacquer ware
* Bamboo, grass, leaf, reed, and fiber products
* Paper mache articles
* Textile handloom products and hand printing
* Zari thread, carpets, rugs, and durries
* Textiles hand embroidery, theatre costumes
* Coir products
* Leather footwear
* Carved stone products and stone inlay work
* Pottery and clay products
* Metal table, kitchen ware and statues
* Metal bidriware
* Musical instruments
* Horn and bone products
* Conch shell crafts
* Bamboo, cane and Rattan furniture
* Dolls and toys
* Folk paintings
* **Conditions for Exemption:**
* The persons must avail the benefit of notification No. 032018 Integrated Tax, dated October 22, 2018.
* The aggregate value of supplies on an all-India basis must not exceed the turnover threshold for registration as per Section 22 of the DGST Act.
* **Permanent Account Number (PAN) and E-way Bill:** Exempted persons must obtain a PAN and generate an e-way bill as per Rule 138 of the Delhi Goods and Services Tax Rules, 2017.
* **Supersession:** This notification supersedes the earlier notification No. 322017 State Tax, dated November 8, 2017, except for actions already completed.
* **Effective Date:** The notification is effective from October 23, 2018.
Impact Analysis:
Casual Taxable Persons:
* Impact: Benefit from exemption from GST registration if they meet the specified criteria related to the type of goods supplied (handicrafts and other hand-made products) and turnover.
* Action Required: Determine if they meet the criteria for exemption, obtain a PAN, and comply with e-way bill generation requirements.
Government of NCT of Delhi (Finance Department):
* Impact: Implementation and enforcement of the revised rules regarding GST registration exemptions.
* Action Required: Ensure dissemination of the notification, update relevant systems, and monitor compliance.
GST Council:
* Impact: The notification is based on the council's recommendations.
* Action Required: Monitor the impact of the notification.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory of India, also referred to as Delhi. This notification pertains to the government and administration of this territory.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Legislative Assembly of Delhi related to taxation on goods and services within the National Capital Territory of Delhi.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
Council: Refers to the Goods and Services Tax (GST) Council, a constitutional body responsible for making recommendations on GST-related matters.
Gazette of Delhi: The official government gazette where notifications, rules, and regulations of the Delhi government are published.
Permanent Account Number: A ten-character alphanumeric identifier, issued by the Income Tax Department of India, that serves as a national identification number.
Delhi Goods and Services Tax Rules, 2017: The set of rules and procedures framed under the Delhi Goods and Services Tax Act, 2017, for the implementation of GST in Delhi.
A.K. SINGH: The Deputy Secretary, Finance, of the National Capital Territory of Delhi, who signed the order.
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अिभ%ाH करने से छूट होगी—
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(दर), तारीख 02/09/2019, जो fnYyh के राजप(cid:12), असाधारण, भाग IV, म(cid:25) फा. सं. 03(12)/िव&(राज.-1)/2019-
20/डी.एस.-VI/381 तारीख 02/09/2019 $ारा %कािशत क(cid:31) गई थी, के “FपEीकरण” म(cid:25) प.रभािषत ह ै और अLयाय,
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4589 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
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नाम पPित (एचएसएन) कूट क(cid:31) सुमेिलत पPित के उOपाद( क(cid:31) अंतरा@ि(cid:20)यक कराधेय %दाय कर रह ेह Kके, जब िश(cid:15)पकार(
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1 चमड़े क(cid:31) वFतुएं (िजनके अंतग@त थैला, पस@, जीनसाजी, साज, वV भी हK) 4201, 4202, 4203
2 उOक(cid:31)Mण@त काW उOपाद (िजनके अंतग@त स<दकू , जड़ाऊ काय@, िडZबे, पीपा भी ह)K 4415, 4416
3 उOक(cid:31)Mण@त काW उOपाद (िजनके अंतग@त टबे ल और रसोई बत@न भी ह)K 4419
4 उOक(cid:31)Mण@त काW उOपाद 4420
5 काW के घुमावदार और रला(cid:10)बत@न 4421
6 बांस उOपाद (सजावटी और उपयोगी वFतुएं) 46
7 तृण, पि&यां और सरकंडा तथा फाइबर उOपाद, चटाई, थैिलयां, पे.टयां 4601, 4602
8 कागज मेश क(cid:31) वFतुएं 4823
9 टै]सटाइल (हथकरघा उOपाद) िजनके अंतग@त 50, 58, 62, 63
भी ह K
10 टै]सटाइल हFतमु^ण 50, 52, 54
11 जरी धागा 5605
12 कालीन, रग और दरी 57
13 टै]सटाइल, हFत कशीदाकारी 58
14 िथएटर पोशाक 61, 62, 63
15 कयर उOपाद (िजनके अंतग@त चटाइयां, ग_े भी ह)K 5705, 9404
16 चमड़े का जूता 6403, 6405
17 उOक(cid:31)Mण@त %Fतर उOपाद (िजनके अंतग@त %ितमा, लघु %ितमा,,,, ज<तु‘ क(cid:31) आकृित, लेखन 6802
सेट, एFGे,,,, मोमब&ी दान भी हK)
18 %Fतर जड़ाऊ काय@ 68
19 िमaी के बत@न तथा मृि&का उOपाद, िजसके अ<तग@त टरै ाकोटा भी है 6901, 6909, 6911, 6912,
6913, 6914
20 धातु टेबल तथा रसोई बत@न (ताb, पीतल के बत@न) 7418
21 अLयाय 73 और 74 क(cid:31) धातु‘ के सeीकरण के िलए %यु(cid:29) (cid:13)कFम क(cid:31) धातु क(cid:31) मूMत@यां, 8306
%ितमा/मूMत@दान, कलश और ;ॉस
22 धातु िबदरीवेयर 8306
23 संगीत वाh यं(cid:12) 92
24 सiग और अिFथ उOपाद 96
25 शंख सीपी िश(cid:15)प वFतुएं 96
26 बांस फनjचर, केन/ब(cid:25)त के फनjचर 94
27 गुिड़या और िखलौने 9503
28 लोक िच(cid:12)कारी मधुबनी, पतिच(cid:12)ा, राजFथानी लघु िच(cid:12) आ(cid:13)द 97
परंतु ऐसे Bि(cid:29) अिधसूचना सं. 03/2018-एक(cid:31)कृत कर, तारीख 23 अ(cid:29)ूबर, 2018, जो भारत के राजप(cid:12), असाधारण,
भाग II, खंड 3, उपखंड (i) म(cid:25) सा.का.िन. सं. 1052(अ) तारीख 22 अ(cid:29)ूबर, 2018 $ारा म(cid:25) %कािशत क(cid:31) गई थी, का लाभ उठा रह ेह K।
परंतु यह और (cid:13)क अिखल भारतीय आधार पर संगिणत (cid:13)कए जाने वाले ऐसे %दाय( का संकिलत मू(cid:15)य उस संकिलत आवत@ क(cid:31)
रकम से अिधक नहi होगा िजसके ऊपर कोई %दायकता@ उ(cid:29) अिधिनयम क(cid:31) धारा 22 के FपिEकरण के खंड (iii) के साथ प.ठत उस धारा
क(cid:31) उपधारा (1) के अनुसार रा(cid:20)य या संघ रा(cid:20)य(cid:10)े(cid:12) म(cid:25) रिजFGीकरण के िलए दायी ह ै।[PART IV DELHI GAZETTE : EXTRAORDINARY 3
2. पूव@वतj पैरा म(cid:25) वMण@त ऐसे Bि(cid:29) Fथायी लेखा संnयांक अिभ%ाH कर(cid:25)गे और fnYyh माल और सेवा कर िनयम, 2017 के िनयम
138 के उपबंध( के अनुसार ई-वे िबल सृिजत कर(cid:25)गे ।
3. यह अिधसूचना अ(cid:29)ूबर 23, 2018 से लागू मानी जाएगी।
रा(cid:3)ीय राजधानी (cid:10)े(cid:12) (cid:13)द(cid:15)ली के उपरा(cid:20)यपाल
के आदशे से तथा उनके नाम पर,
ए० के० pसंह, उप-सिचव -VI (िव&)
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 3rd September, 2019
No. 56/2018 – State Tax
F. No. 3(33)/Fin.(Rev-I)/2019-20/DS-VI/397.—In exercise of the powers conferred by sub-section (2) of
section 23 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), hereinafter referred to as the “said Act”, the
Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council and in supersession of the
notification of the Government of National Capital Territory of Delhi in the Department of Finance, No. 32/2017 –
State Tax, dated the 08th November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide
F. No. 3(38)/Fin.(Rev-I)/2017-18/DS-VI/716 dated the 08th November, 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. 21/2018 -State Tax (Rate), dated the 2nd September, 2019, published in the Gazette of
Delhi, Extraordinary, Part IV, F.3(12)/Fin.(Rev-I)/2019-20/DS-VI/381, dated the 2nd September, 2019 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 574 DELHI GAZETTE : EXTRAORDINARY PART IV]
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) 7418
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 such persons are availing the benefit of notification No. 03/2018 – 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 Delhi Goods and Services Tax Rules, 2017.
3. This notification shall be deemed to have come into force with effect from the 23rd day of October, 2018.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A.K. SINGH, Dy. Secy.-VI (Finance)
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.