Exemption on “handicraft goods”

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....esh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to hereby specify the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act: Provided that the aggregate value of such supplies, to be computed on all India basi....

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....xtraordinary, 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 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 ....

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.... 11. Zari thread 5605 12. Carpet, rugs and durries 57 13. Textiles hand embroidery 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. ....