Amendment of Notification No.27473-FIN-CT1-TAX-0043/2017 dated 16th September, 2017 bearing SRO. No. 403/2017 specifying casual taxable persons making taxable supplies of handicraft goods such as Textile handloom products, Handmade shawls, stoles and scarves etc. to be exempted from obtaining registration under the OGST Act on certain conditions. - 29803-FIN-CT1-TAX-0043/2017-S.R.O. No. 480/2017 - Orissa SGST
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Exemption from registration for specified handicraft supplies expanded to include additional textile and craft items under GST rules. Amendment substitutes the textile-related entry to specify Textile (handloom products) and Handmade shawls, stoles and scarves (including chapters 50, 58, 61, 62, 63) and inserts new exempted goods-Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; and Articles made of shola-each to be treated under appropriate chapter headings for purposes of exemption from obtaining registration under the OGST Act.
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.
Exemption from registration for specified handicraft supplies expanded to include additional textile and craft items under GST rules.
Amendment substitutes the textile-related entry to specify Textile (handloom products) and Handmade shawls, stoles and scarves (including chapters 50, 58, 61, 62, 63) and inserts new exempted goods-Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; and Articles made of shola-each to be treated under appropriate chapter headings for purposes of exemption from obtaining registration under the OGST Act.
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