EXEMPTION FROM TDS TO CERTAIN AUTHORITIES OF DEFENCE

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of section 23 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), hereinafter referred to as the "said Act", the Government of Gujarat, on the recommendations of the Council and in supersession of the Government Notification, Finance Department No. (GHN-81)/GST-2017/S.23(2)-TH dated the 15th September, 2017, Notification No.32/2017 - State Tax, except as respects things done or omit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the products mentioned in column (2) of the Table below and the Harmonised 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 (including bags, pu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ses) 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 ware) 7418 21. Met....