Supersession Notification No. S.O.57/P.A.5/ 2017/S.23/2017, dated the 3rd October,2017

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....he powers conferred by sub-section (2) of section 23 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), hereinafter referred to as the "said Act", and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council and in supersession of the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.57/P.A.5/ 201....

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....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 Serial Number Products HSN Code (1) (2) (3) 1. ....

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.... 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....

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.... October, 2018: 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 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 preceding paragraph shall ....