Exemption on Handicraft Goods.

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....-1017/C.R. 165(2)/Taxation-1.-In exercise of the powers conferred by sub-section (2) of section 23 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under....

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....on.-For the purposes of this notification, the expression "handicraft goods" means the products mentioned in column (2) of the Table below and the Harmonized 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 :- Schedule Sr.No. Pr....

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....y. 58 14. Theatre costumes. 61, 62, 63 15. Coir products (including mats, mattresses). 5705, 9404 16. Leather footwear. 6403, 6405 17. Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand). 6802 18. Stones inlay work. 68 19. Pottery and clay products, including terracotta. 6901, 6909, ....