Exempting casual taxable persons making taxable supplies of handicraft goods from obtaining Registration
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....n 23 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017), hereinafter referred to as the "said Act", the State Government, on the recommendations of the Council and in supersession of the notification, issued in G.O. Ms No. 266, Revenue (CT-II) Department, Dt. 29-11-2017, except as respects things done or omitted to be done before such supersession, hereby specifies the categorie....
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....e 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. Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203 2. ....
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..... 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 us....
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