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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....y sub-section (2) of section 23 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, 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 the aforesaid Act: Provided that the aggregate value of such ....

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....ft 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:- Table Sl. No. Products HSN Code (1) (2) (3) 1. Leather articles (inc....

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....luding 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, 6911, 6912, 6913, 6914 20. Metal table and kitchen ware (copper, brass w....