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All QuestionsCategory: GST ConsultancyPlease Interpret Notification For Me
Profile photo of Kaushal RangoonwalaKaushal Rangoonwala asked 2 weeks ago

Please Interpret Notification For Me

please Expline Me Notification Number 56/2018 Cgst act

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1 Answers
Profile photo of CA Manshi JainCA Manshi Jain answered 2 weeks ago

As we already know, in accordance with section 24 of the CGST Act, any person making inter-state supplies is compulsorily liable to take registration under the GST Law.
In order to provide relief against such provision, N/N 56/2018 and corresponding IGST N/N 3/2018 have been issued.

  • In accordance with CGST Notification No. 56/2018 dated 23.10.2018, which supersedes CGST Notification No. 32/2017 dated 15.09.2018, and IGST Notification No. 3/2018 dated 22.10.2018, which supersedes IGST Notification No. 8/2017 dated 14.09.2018, except as respects things done or omitted to be done before such supersession, following categories of persons (hereinafter referred to as “such persons‟) 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 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;

S. No.

Chapter Heading

Description

(1)
(2)
(3)

1

3406

Handcrafted candles

2

4202 22, 4202 29, 4202 3110,
4202 3190,
4202 32,
4202 39

Handbags including pouches and purses; jewellery box

3

4416,
4421 99 90

Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)

4

4414 00 00

Wooden frames for painting, photographs, mirrors etc

5

4420

Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]

6

4503 90 90
4504 90

Art ware of cork [including articles of sholapith]

7

4601 and 4602

Mats, matting and screens of vegetable
material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]

8

4823

Articles made of paper mache

9

5607, 5609

Coir articles

10

5609 00 20,
5609 00 90

Toran, Doorway Decoration made from
cotton yarn or woollen yarn and aabhala
(mirror) with or without hanging flaps.

11

57

Handmade carpets and other handmade
textile floor coverings (including namda/gabba)

12

5804 30 00

Handmade lace

13

5805

Hand-woven tapestries

14

5808 10

Hand-made braids and ornamental
trimming in the piece

15

5810

Hand embroidered articles

16

6117, 6214

Handmade/hand embroidered shawls of
sale value not exceeding Rs. 1000 per piece

17

6117, 6214

Handmade/hand embroidered shawls of
sale value exceeding Rs. 1000 per piece

18

6802

Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)

19

6815 99 90

Stone art ware, stone inlay work

20

6912 00 10
6912 00 20

Tableware and kitchenware of clay and
terracotta, other clay articles

21

6913 90 00

Statuettes & other ornamental ceramic articles (incl blue potteries)

22

7009 92 00

Ornamental framed mirrors

23

7018 10

Bangles, beads and small ware

24

7018 90 10

Glass statues [other than those of crystal]

25

7020 00 90

Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]

26

7113 11 10

Silver filigree work

27

7117

Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)

28

7326 90 99

Art ware of iron

29

7419 99

Art ware of brass, copper/ copper alloys, electro plated with nickel/silver

30

7616 99 90

Aluminium art ware

31

8306

Bells, gongs and like, non-electric, of
base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)

32

9405 10

Handcrafted lamps (including
panchloga lamp)

33

9401 50, 9403 80

Furniture of bamboo, rattan and cane

34

9503

Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)

35

9504

Ganjifa card

36

9601

Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material

37

9602

Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)

38

9701

Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)

39

9703

Original sculptures and statuary, in metal, stone or any other material

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:-

S. No.

Products

HSN Code

(1)

(2)

(3)

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

9

Textile (handloom products), [ Handmade shawls,
stoles and scarves ]13

including 50, 58, [61]13 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 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

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

[ 29

Chain stitch

Any chapter

30

Crewel, namda, gabba

Any chapter

31

Wicker willow products

Any chapter

32

Toran

Any chapter

33

Articles made of shola

Any chapter ]13

Provided that such persons are availing the benefit of notification No. 03/2018 – Integrated Tax, dated the 22nd October, 2018.
Also, the aggregate turnover should not exceed Rs. 20 lakhs or 10 lakhs as the case may be in accordance with the registration provisions.
And, EWB provisions shall apply normally.
 
Hope that I was able to make the notification clear to you.
 
 
Regards,
CA Manshi Jain