Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration

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....se and Customs Notification No. 32/2017 - Central Tax New Delhi, the 15th September, 2017 G.S.R. 1158 (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 specifies the casual taxable persons making taxable supplies of handicraft goods as....

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....pplies of handicraft goods and are availing the benefit of notification 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. Explanation - For the purposes of this notification, the expression "handicraft goods" means the products mentioned in c....

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....llets 4601, 4602 8. Paper mache articles 4823 ^1[9. Textile (handloom products), Handmade shawls, stoles and scarves Including 50, 58, 61, 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 (includi....