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

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

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....-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 in the Gazette of Jharkhand....

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....ication; 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 Sl.No. Products HSN Code (1) ....

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....twear 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 and crosses of the type used fo....

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