Seeks to supersede Notification No. 1642-F.T., dated 15.09.2017 regarding handicraft goods.

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....xercise of the powers conferred by sub-section (2) of section 23 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the "said Act"), the Governor, on the recommendations of the Council and in supersession of this Department notification No. 1642-F.T., dated the 15th September, 2017 published in the Kolkata Gazette, Extraordinary, Part I, ....

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....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) (2) (3) 1. ....

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....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. Metal table and kitchen ware (cop....