SECTION 23 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – REGISTRATION – PERSON LIABLE TO – NOTIFYING CASUAL TAXABLE PERSONS MAKING TAXABLE SUPPLIES OF HANDICRAFT GOODS AS THE CATEGORY OF PERSONS EXEMPTED FROM OBTAINING REGISTRATION
NOTIFICATION G.O.MS.No. 457, DATED 16-10-2017
AS AMENDED BY NOTIFICATION G.O.MS.No.485, DATED 31-10-2017
In exercise of the powers conferred by sub-section (2) of section 23 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act:
Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year:
Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of ten lakh rupees in case of Special Category States, other than the State of Jammu and Kashmir.
2. The casual taxable 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 Andhra Pradesh Goods and Services Tax Rules, 2017.
3. The above exemption shall be available to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of notification 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.(E), dated the 14th September, 2017.
Explanation.—For the purposes of this notification, the expression “handicraft goods” means the products mentioned in column (2) of the Table below and the Harmonized 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.||Products||HSN Code|
|1.||Leather 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 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|
|1 [ 9||Textile (handloom products), Handmade shawls, stoles and scarves||Including 50, 58, 61, 62,63 ]|
|10.||Textiles hand printing||50, 52, 54|
|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 animals, writing sets, ashtray, candle stand)||6802|
|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 type used for decoration of metals of chapters 73 and 74||8306|
|24.||Horn and bone products||96|
|25.||Conch shell crafts||96|
|26.||Bamboo furniture, cane/Rattan furniture|
|27.||Dolls and toys||9503|
|28.||Folk paintings, madhubani, patchitra, Rajasthani miniature||97|
|2 [29||Chain stitch||Any chapter|
|30||Crewel, namda, gabba||Any chapter|
|31||Wicker willow products||Any chapter|
|33||Articles made of shola||Any chapter ]|
This notification shall be deemed to have come with effect on and from 15th September, 2017.
1. Substituted by Notification G.O.MS.No.485, dated 31-10-2017.
2. Inserted by Notification G.O.MS.No.485, dated 31-10-2017.