Supersession of the notification No. 32/2017–State Tax, dated the 9th October, 2017

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....d by sub-section (2) of section 23 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), hereinafter referred to as the "said Act", the Governor of Himachal Pradesh, on the recommendations of the Council and in supersession of the notification No. 32/2017-State Tax, dated the 9th October, 2017 published in the Gazette vide number EXN-F(10)-34/2017, dated the 23rd October, 2017, ex....

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....ii) such persons making inter-State taxable supplies of 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) (....

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.... 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 products, including terracotta 6901, 6909, 6911,  6912, 6913, 6914 20. ....