GST Exemption on handicraft goods supply by casual taxable person. Amendment to principle notification
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 38/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2017- Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158(E), dated the 15th September, 2017, namely:-
In the said notification, in the Table – (i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-
(i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-
| “9 | Textile (handloom products), Handmade shawls, stoles and scarves | Including 50, 58, 61, 62, 63”; |
(ii) after serial number 28 and the entries relating thereto, the following shall be inserted, namely:-
| “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 |
[F. No.349/74/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note: – The principal notification No.32/2017-Central Tax, dated the 15th September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017.
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