Exemption from Registration To Persons Making Inter State Supplies Of Handicrafts.

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....the powers conferred by sub-section (2) of section 23 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the "said Act", the Government of Jharkhand, on the recommendations of the Council and in supersession of the notification of the Government of Jharkhand in the Commercial Taxes Department, of S.O. No. 84, State Tax, dated the 5th October, 2017 published ....

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....e contained in the said notification; or (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 ....

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....ery 58 14. Theatre costumes 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,....

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....18: Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered in the State or Union territory in accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to that section. 2. Such persons mentioned in the preced....