Supersession of Notification No. F.12(46)FD/Tax/2017 Pt-II-86 dated 15.09.2017 and to specify the categories of casual taxable persons who shall be exempted from obtaining registration.

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....ION Jaipur, dated: October 23, 2018 In exercise of the powers conferred by sub-section (2) of section 23 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the said Act, the State Government, on the recommendations of the Council and in supersession of this department's notification number F.12(46)FD/Tax/2017-Pt-II-86, dated 15^th September, 201....

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....) of the table given 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 SI.No. Products HSN Code (1) (2) (3) 1. Leather articles (including bags, purses, saddlery, harness, garment....

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.... 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. Metal statues, images/statues vases, urns....