23. Persons Not Liable For Registration - Asgtaxes
23. Persons not liable for registration(1)(2)The following persons shall not be liable to registration, namely: ––(a)any person engaged exclusively in the business of supplying goods or services or both that arenot liable to tax or wholly exempt from tax under this Act or under the Integrated Goods andServices Tax Act;(b)an agriculturist, to the extent of supply of produce out of cultivation of land.The Government may, on the recommendations of the Council, by notification, specify the category ofpersons who may be exempted from obtaining registration under this Act.
Notification No. 07/2017 –Itax dtd. 14.09.2017In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) readwith sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in thisnotification referred to as the “said Act”), the Central Government, on the recommendations of the Council,herebyspecifies the job workers engaged in making inter-State supply of services to a registered person as the categoryof persons exempted from obtaining registration under the said Act:Provided that nothing contained in this notification shall apply to a job-worker –(a) who is liable to be registered under sub-section (1) of section 22 or who opts to take registration voluntarily undersub-section (3) of section 25 of the said Act; or(b) who is involved in making supply of services in relation to the goods mentioned against serial number 151 51 in theAnnexure to rule 138 of the Central Goods and Services Tax Rules, 2017.1Word substituted by Noti. No. 02/2019 – Itax dtd. 29.01.2019
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsNotification No. 8/2017 – Integrated Tax[Supersessed by Noti. No. 3/2018 – Itax dtd. 22.10.2018)New Delhi, the 14th September, 2017In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017)(hereafter in this notification referred to as the “said Act”), the Central Government, on therecommendations of the Council, hereby specifies the persons making inter-State taxable supplies ofhandicraft goods as the category of persons exempted from obtaining registration under the aforesaidAct.Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed anamount of twenty lakh rupees in a financial year:Provided further that the aggregate value of such supplies, to be computed on all India basis, does notexceed an amount of ten lakh rupees in case of Special Category States, other than the State of Jammu andKashmir.2. The persons making inter-State taxable supplies mentioned in the preceding paragraph shall be requiredto obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule138 of the Central Goods and Services Tax Rules, 2017.Explanation - For the purposes of this notification, the expression “handicraft goods” means the productsmentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) codementioned in the corresponding entry in column (3) of the said Table, when made by the craftsmenpredominantly by hand even though some machinery may also be used in theprocess:-TableSlProductsNo.(1)(2)1. Leather articles (including bags, purses, saddlery, harness,garments)2. Carved wood products (including boxes, inlay work, cases,casks)3. Carved wood products (including table and kitchenware)4. Carved wood products5. Wood turning and lacquer ware6. Bamboo products [decorative and utility items]7. Grass, leaf and reed and fibre products, mats, pouches, wallets8. Papermache articlesHSN Code(3)4201, 4202, 42034415, 4416441944204421464601, 46024823
9. Upto 12.10.2017Textile (handloom products)including62, 63From 13.10.20172Textile (handloom products), Handmade shawls, stoles andscarves10. Textiles hand printing11. Zari thread12. Carpet, rugs and durries13. Textiles hand embroidery14. Theatre costumes15. Coir products (including mats, mattresses)16. Leather footwear17. Carved stone products (including statues, statuettes, figures ofanimals, writing sets, ashtray, candle stand)18. Stones inlay work19. Pottery and clay products, including terracottaIncluding 50, 58, 61,62, 6320. Metal table and kitchen ware (copper, brass ware)21. Metal statues, images/statues vases, urns and crosses of thetype used for decoration of metals of chapters 73 and 7422. Metal bidriware23. Musical instruments24. Horn and bone products25. Conch shell crafts26. Bamboo furniture, cane/Rattan furniture27. Dolls and toys28. Folk paintings, madhubani, patchitra, Rajasthani miniature29. From 13.10.20173Chain Stitch30. From 13.10.20174Crewel, namda, gabba31. From 13.10.20175Wicker willow products32. From 13.10.20176Toran33. From 13.10.20177Articles made of Shola50, 58,50, 52, 545605575861, 62, 635705, 94046403, 64056802686901, 6909, 6911,6912, 6913, 6914741883068306929696950397Any ChapterAny ChapterAny ChapterAny ChapterAny Chapter[F. No.349/58/2017-GST(Pt.)]No. 9/2017 – Itax dtd. 13.10.2017No. 9/2017 – Itax dtd. 13.10.20174Noti. No. 9/2017 – Itax dtd. 13.10.20175Noti. No. 9/2017 – Itax dtd. 13.10.20176Noti. No. 9/2017 – Itax dtd. 13.10.20177Noti. No. 9/2017 – Itax dtd. 13.10.20172Noti.3Noti.
(Dr.Sreeparvathy.S.L.)Under Secretary to the Government ofIndia
[To be published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i)]Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise and CustomsNotification No. 32/2017 – Central Tax[Supersessed by Noti. No. 56/2018 – central tax dtd. 23.10.2018]New Delhi, the 15thSeptember, 2017In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services TaxAct, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies thecasual taxable persons making taxable supplies of handicraft goods as the category of persons exempted fromobtaining registration under the aforesaid Act:Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceedan amount of twenty lakh rupees in a financial year:Provided further that the aggregate value of such supplies, to be computed on all India basis, does notexceed an amount of ten lakh rupees in case of Special Category States, other than the State of Jammu andKashmir.2.The casual taxable persons mentioned in the preceding paragraph shall obtain aPermanent Account Number and generate an e-way bill in accordance with the provisions ofrule 138 of the Central Goods and Services Tax Rules,2017.3.The above exemption shall be available to such persons who are making inter-Statetaxable supplies of handicraft goods and are availing the benefit of notification No. 8/2017 –Integrated Tax dated the 14thSeptember, 2017 published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the14thSeptember,2017.Explanation - For the purposes of this notification, the expression “handicraft goods” means the productsmentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) codementioned in the corresponding entry in column (3) of the said Table, when made by the craftsmenpredominantly by hand even though some machinery may also be used in theprocess:-TableProductsSlNo.(1)(2)1. Leather articles (including bags, purses, saddlery,harness,garments)2. Carved wood products (including boxes, inlay work, cases,casks)3. Carved wood products (including table and kitchenware)4. Carved wood productsHSN Code(3)4201, 4202, 42034415, 441644194420
5.6.7.8.9.Wood turning and lacquer wareBamboo products [decorative and utility items]Grass, leaf and reed and fibre products, mats, pouches, walletsPapermache articlesUpto 12.10.2017Textile (handloom products)From 13.10.20178Textile (handloom products), Handmade shawls, stoles andscarves10. Textiles hand printing11. Zari thread12. Carpet, rugs and durries13. Textiles hand embroidery14. Theatre costumes15. Coir products (including mats, mattresses)16. Leather footwear17. Carved stone products (including statues, statuettes, figures ofanimals, writing sets, ashtray, candle stand)18. Stones inlay work19. Pottery and clay products, including terracotta20. Metal table and kitchen ware (copper, brass ware)21. Metal statues, images/statues vases, urns and crosses of thetype used for decoration of metals of chapters 73 and 7422. Metal bidriware23. Musical instruments24. Horn and bone products25. Conch shell crafts26. Bamboo furniture, cane/Rattan furniture27. Dolls and toys28. Folk paintings, madhubani, patchitra, Rajasthani miniature29. From 13.10.20179Chain Stitch30. From 13.10.201710Crewel, namda, gabba31. From 13.10.201711Wicker willow products32. From 13.10.201712Toran33. From 13.10.201713Articles made of SholaNo. 38/2017 – Central tax dtd. 13.10.2017No. 38/2017 – Central tax dtd. 13.10.201710Noti. No. 38/2017 – Central tax dtd. 13.10.201711Noti. No. 38/2017 – Central tax dtd. 13.10.201712Noti. No. 38/2017 – Central tax dtd. 13.10.201713Noti. No. 38/2017 – Central tax dtd. 13.10.20178Noti.9Noti.4421464601, 46024823including 50, 58,62, 63Including 50, 58, 61,62, 6350, 52, 545605575861, 62, 635705, 94046403, 64056802686901, 6909, 6911,6912, 6913, 6914741883068306929696950397Any ChapterAny ChapterAny ChapterAny ChapterAny Chapter
[F. No. 349/58/2017-GST(Pt.)](Dr.Sreeparvathy.S.L.)Under Secretary to the Government of India
Notification No. 10/2017 –Itax dtd. 13.10.2017In exercise of the powers conferred by section 20 of the Integrated Goodsand Services Tax Act, 2017 (13 of 2017) readwith sub-section (2) of section 23 of theCentral Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in thisnotification referredto as the said Act), the Central Government, on the recommendations of the Council,herebyspecifies the persons making inter-State supplies of taxable services and having an aggregateturnover, to becomputed on all India basis, not exceeding an amount of twenty lakh rupees ina financial year as the category ofpersons exempted from obtaining registration under thesaid Act:Provided that the aggregate value of such supplies, to be computed on all India basis,should not exceed an amount often lakh rupees in case of “special category States” asspecified in sub-clause (g) of clause (4) of article 279A of theConstitution, other than the State of Jammu and Kashmirthe first proviso to sub-section (1) of section 22 ofthe saidAct, read with clause (iii) of the Explanation to the said section 14.14Words substituted by Noti. No. 03/2019 – itax dtd. 29.01.2019 w.e.f. 01.02.2019
Notification No. 65/2017 – Central Tax dtd. 15.11.2017In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017(12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on therecommendations of the Council, hereby specifies the persons making supplies of services, other than suppliesspecified under sub-section (5) of section 9 of the said Act through an electronic commerce operator who is requiredto collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all Indiabasis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted fromobtaining registration under the said Act:Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount often lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of theConstitution, other than the State of Jammu and Kashmir the first proviso to sub-section (1) of section 22 of the saidAct, read with clause (iii) of the Explanation to the said section.1515Words substituted by Noti. No. 06/2019 – central tax dtd. 29.01.2019 w.e.f. 01.02.2019
[To be published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i)]Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsNotification No. 3/2018 – Integrated Tax[in supersession of Noti. No. 8/2017 – Itax dtd. 14.09.2017]New Delhi, the 22nd October, 2018G.S.R. .(E).—In exercise of the powers conferred by section 20 of the Integrated Goods and Services TaxAct, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act,2017 (12 of 2017) , hereinafter referred to as the “said Act”, the Central Government, on therecommendations of the Council, and in supersession of the notification of the Government of India in theMinistry of Finance, Department of Revenue No. 8/2017 – Integrated Tax, dated the 14th September, 2017,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September, 2017, except as respects things done or omitted to be done before suchsupersession, hereby specifies the following categories of persons (hereinafter referred to as „suchpersons‟) who shall be exempted from obtaining registration under the saidAct:(i) such persons making inter-State taxable supplies of handicraft goods as defined in the “Explanation” innotification No. 21/2018 -Central Tax (Rate), dated the 26th July, 2018, published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 695 (E), dated the 26th July, 2018 andfalling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Tablecontained in the said notification and the Description specified in the corresponding entry in column (3)of the Table contained in the said notification; or(ii) such persons making inter-State taxable supplies of the products mentioned in column (2) of the Tablebelow and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entryin column (3) of the said Table, when made by the craftsmen predominantly by hand even though somemachinery may also be used in the process:TableSl.No.(1)Products(2)1. Leather articles (including bags, purses, saddlery, harness,garments)Carved wood products (including boxes, inlay work, cases,2. casks)3. Carved wood products (including table and kitchenware)4. Carved wood products5. Wood turning and lacquer wareHSN Code(3)4201, 4202, 42034415, 4416441944204421
6.7.8.9.Bamboo products [decorative and utility items]Grass, leaf and reed and fibre products, mats, pouches, walletsPapermache articlesTextile (handloom products)10. Textiles hand printing11. Zari thread12. Carpet, rugs and durries13. Textiles hand embroidery14. Theatre costumes15. Coir products (including mats, mattresses)16. Leather footwear17. Carved stone products (including statues, statuettes, figures ofanimals, writing sets, ashtray, candle stand)18. Stones inlay work19. Pottery and clay products, including terracotta20. Metal table and kitchen ware (copper, brass ware)21. Metal statues, images/statues vases, urns and crosses of thetype used for decoration of metals of Chapters 73 and 7422. Metal bidriware23. Musical instruments24. Horn and bone products25. Conch shell crafts26. Bamboo furniture, cane/Rattan furniture27. Dolls and toys28. Folk paintings, madhubani, patchitra, Rajasthani miniature464601, 46024823including 50,58,62, 6350, 52, 545605575861, 62, 635705, 94046403, 64056802686901, 6909, 6911,6912, 6913, 691474188306830692969694950397Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed theamount of aggregate turnover above which a supplier is liable to be registered in the State or Union territoryin accordance with sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation tothat section.2.Such persons making inter-State taxable supplies mentioned in the preceding paragraph shall berequired to obtain a Permanent Account Number and generate an e-way bill in accordance with theprovisions of rule 138 of the Central Goods and Services Tax Rules, 2017.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3,Sub- section(i)]Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsNotification No. 56/2018 – Central Tax[In supersession of Noti. No. 32/2017 dtd. 15.09.2017]New Delhi, the 23rd October, 2018In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act,2017 (12 of 2017), hereinafter referred to as the “said Act”, the Central Government, on the recommendationsof the Council and in supersession of the notification of the Government of India in the Ministry of Finance,Department of Revenue No. 32/2017 – Central Tax, dated the 15th September, 2017 published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September,2017, except as respects things done or omitted to be done before such supersession, hereby specifies thecategories of casual taxable persons (hereinafter referred to as „such persons‟) who shall be exempted fromobtaining registration under the said Act(i)such persons making inter-State taxable supplies of handicraft goods as defined in the “Explanation” innotification No. 21/2018 -Central Tax (Rate), dated the 26th July, 2018, published in the Gazette of India,Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R.695 (E), dated the 26th July, 2018 andfalling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Tablecontained in the said notification and the Description specified in the corresponding entry in column (3)of the Table contained in the said notification;Or(ii)such persons making inter-State taxable supplies of the products mentioned in column (2) of the Tablebelow and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entryin column (3) of the said Table, when made by the craftsmen predominantly by hand even though somemachinery may also be used in the process:-TableSl.No.(1)Products(2)1. Leather articles (including bags, purses, saddlery, harness,garments)Carved wood products (including boxes, inlay work, cases,2. casks)HSN Code(3)4201, 4202, 42034415, 4416
3. Carved wood products (including table and kitchenware)4. Carved wood products5. Wood turning and lacquer ware6. Bamboo products [decorative and utility items]7. Grass, leaf and reed and fibre products, mats, pouches, wallets8. Papermache articles9. Textile (handloom products)10. Textiles hand printing11. Zari thread12. Carpet, rugs and durries13. Textiles hand embroidery14. Theatre costumes15. Coir products (including mats, mattresses)16. Leather footwear17. Carved stone products (including statues, statuettes, figures ofanimals, writing sets, ashtray, candle stand)18. Stones inlay work19. Pottery and clay products, including terracotta20. Metal table and kitchen ware (copper, brass ware)21. Metal statues, images/statues vases, urns and crosses of thetype used for decoration of metals of Chapters 73 and 7422. Metal bidriware23. Musical instruments24. Horn and bone products25. Conch shell crafts26. Bamboo furniture, cane/Rattan furniture27. Dolls and toys28. Folk paintings, madhubani, patchitra, Rajasthani miniature441944204421464601, 46024823including 50,58,62, 6350, 52, 545605575861, 62, 635705, 94046403, 64056802686901, 6909, 6911,6912, 6913, 691474188306830692969694950397Provided that such persons are availing the benefit of notification No. 03/2018 – Integrated Tax, dated the22nd October, 2018, published in the Gazette of India, Extraordi
Crewel, namda, gabba Any Chapter 31. From 13.10.201711 Wicker willow products Any Chapter 32. 12From 13.10.2017 Toran Any Chapter 33. 13From 13.10.2017 Articles made of Shola Any Chapter 8Noti. No. 38/2017 –Central tax dtd. 13.10.2017 9Noti. No. 38/2017 –Central tax dtd. 13
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