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Exemption for taxable person from obtaining registration in case of making inter-state supply of notified handicraft goods subject to the conditions.

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....18 NOTIFICATION Notification No. 56/2018-State Tax. MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1018/C.R.115/Taxation-1.-In exercise of the powers conferred by sub-section (2) of section 23 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), hereinafter referred to as the "said Act", the Government of Maharashtra, on the recommendations of the Council an....

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....Gazette, Extra-ordinary, Part IV-B, No. 255, dated the 27th July 2018, and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Table contained in the said Notification and the Description specified in the corresponding entry in column (3) of the Table contained in the said notification ; or (ii) such persons making inter-State taxable supplies of the....

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....roducts, mats, pouches, wallets 4601, 4602 8. Paper mache articles 4823 9. Textile (handloom products) 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, matt....

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....gs, madhubani, patchitra, Rajasthani miniature 97 Provided that such persons are availing the benefit of notification No. 3/2018 - Integrated Tax, dated the 22nd October 2018, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 1052 (E), dated the 22nd October 2018 : Provided further that the aggregate value of such supplies, to be comp....