Notification No 3/2018 Integrated Tax : Specified Person Exempted from GST Registration if making inter state supply

By | October 23, 2018
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(Last Updated On: October 23, 2018)

Notification No 3/2018 Integrated Tax

Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017

Video Explanation by CA Satbir Singh on Notification No 3/2018 Integrated Tax

Read Notification No 3/2018 Integrated Tax

[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 Indirect Taxes and Customs
Notification No. 3/2018 – Integrated Tax

New Delhi, the 22nd October, 2018

G.S.R. …..(E).—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:-

Table

Sl. Products HSN Code No.
(1)(2)(3)
1Leather articles (including bags, purses, saddlery, harness,garments)4201, 4202, 4203
2Carved wood products (including boxes, inlay work, cases,
casks)
4415, 4416
3Carved wood products (including table and kitchenware)4419
4Carved wood products4420
5Wood turning and lacquer ware4421
6Bamboo products [decorative and utility items]46
7Grass, leaf and reed and fibre products, mats, pouches, wallets4601, 4602
8Paper mache articles4823
9Textile (handloom products)including 50, 58,
62, 63
10Textiles hand printing50, 52, 54
11Zari thread5605
12Carpet, rugs and durries57
13Textiles hand embroidery58
14Theatre costumes61, 62, 63
15Coir products (including mats, mattresses)5705, 9404
16Leather footwear6403, 6405
17Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)6802
18Stones inlay work68
19Pottery and clay products, including terracotta6901, 6909, 6911,
6912, 6913, 6914
20Metal table and kitchen ware (copper, brass ware)7418
21Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of Chapters 73 and 748306
22Metal bidriware8306
23Musical instruments92
24Horn and bone products96
25Conch shell crafts96
26Bamboo furniture, cane/Rattan furniture94
27Dolls and toys9503
28Folk 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.

[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

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