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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.... No. 5/10/2017-FD(TAX)/7.-  In exercise of the powers conferred by sub-section (2) of section 23 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the recommendations of the Council, hereby specifies the casual taxable persons taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act: ....

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....grated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i) vide number G.S.R. (E), dated the 14^th 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 ....

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.... including 50, 58, 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 (including mats, mattresses) 5705, 9404 16. Leather footwear 6403, 6405 17. Carved stone products (including statues, statuettes, f....