Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” - 38/2017 - Central GST (CGST)
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Handicrafts goods: amendment expands CGST notification exempted list to include additional textile and craft items. Amendment to Notification No.32/2017-Central Tax substitutes the textile-related entry to read 'Textile (handloom products), Handmade shawls, stoles and scarves' with chapter references and inserts new serial entries adding chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shola, thereby expanding the enumerated list of handicrafts goods under the CGST notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Handicrafts goods: amendment expands CGST notification exempted list to include additional textile and craft items.
Amendment to Notification No.32/2017-Central Tax substitutes the textile-related entry to read "Textile (handloom products), Handmade shawls, stoles and scarves" with chapter references and inserts new serial entries adding chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shola, thereby expanding the enumerated list of handicrafts goods under the CGST notification.
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