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Integrated Tax Notifications

Title Seeks to supersede Notification No. 8/2017, Integrated Tax dated 14.09.2017
Number 03/2018
Date 22-10-2018
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1) 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:-

Sl. No.ProductsHSN Code
(1)(2)(3)
1Leather articles (including bags, purses, saddlery, harness, garments)4201, 4202, 4203
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 ware4421
6.Bamboo products (decorative and utility items)46
7.Grass, leaf and reed and fibre products, mats, pouches, wallets4601, 4602
8.Paper mache articles4823
9.Textile (handloom products) including 50, 58, 62, 63
10.Textiles hand printing 50, 52, 54
11.Zari thread5605
12.Carpet, rugs and durries57
13.Textiles hand embroidery58
14.Theatre costumes61, 62, 63
15.Coir products (including mats, mattresses) 5705, 9404
16.Leather footwear6403, 6405
17.Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)6802
18.Stones inlay work 68
19.Pottery and clay products, including terracotta6901, 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 type used for decoration of metals of Chapters 73 and 748306
22.Metal bidriware8306
23.Musical instruments92
24.Horn and bone products 96
25.Conch shell crafts96
26.Bamboo furniture, cane/Rattan furniture94
27.Dolls and toys 9503
28.Folk paintings, madhubani, patchitra, Rajasthani miniature97

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.