Specifies the casual taxable persons making taxable supplies of handicraft goods.

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....rred by sub-section (2) of section 23 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, on the recommendation 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 s....

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....i) vide number G.S.R (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 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 machi....

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....s 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. Stones inlay work 68 19. Pottery and clay p....