Click here to load reader

23. Persons not liable for registration - asgtaxes28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97 29. From 13.10.20173 Chain Stitch Any Chapter 30. From 13.10.20174

  • View
    17

  • Download
    0

Embed Size (px)

Text of 23. Persons not liable for registration - asgtaxes28. Folk paintings, madhubani, patchitra,...

  • 23. Persons not liable for registration

    (1) 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 are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

    (b) an agriculturist, to the extent of supply of produce out of cultivation of land.

    (2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.

  • Notification No. 07/2017 –Itax dtd. 14.09.2017

    In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) 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 the recommendations of the Council, herebyspecifies the job workers engaged in making inter-State supply of services to a registered person as the category of 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 under sub-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 the Annexure to rule 138 of the Central Goods and Services Tax Rules, 2017.

    1 Word 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 India

    Ministry of Finance

    Department of Revenue

    Central Board of Excise and Customs

    Notification No. 8/2017 – Integrated Tax [Supersessed by Noti. No. 3/2018 – Itax dtd. 22.10.2018)

    New Delhi, the 14th September, 2017

    In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) 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 the recommendations of the Council, hereby specifies the persons making inter-State taxable supplies of handicraft 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 an 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 not exceed an amount of ten lakh rupees in case of Special Category States, other than the State of Jammu and Kashmir.

    2. The persons making inter-State taxable supplies mentioned in the preceding paragraph shall be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017.

    Explanation - For the purposes of this notification, the expression “handicraft goods” means the products mentioned in column (2) of the Table below and the Harmonized 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 theprocess:-

    Table

    Sl No.

    Products HSN Code

    (1) (2) (3)

    1. Leather articles (including bags, purses, saddlery, harness, garments)

    4201, 4202, 4203

    2. Carved wood products (including boxes, inlay work, cases, casks)

    4415, 4416

    3. Carved wood products (including table and kitchenware) 4419

    4. Carved wood products 4420

    5. Wood turning and lacquer ware 4421

    6. Bamboo products [decorative and utility items] 46

    7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602

    8. Papermache articles 4823

  • 9.

    Upto 12.10.2017 Textile (handloom products)

    including 50, 58, 62, 63

    From 13.10.20172 Textile (handloom products), Handmade shawls, stoles and scarves

    Including 50, 58, 61, 62, 63

    10. Textiles hand printing 50, 52, 54

    11. Zari thread 5605

    12. Carpet, rugs and durries 57

    13. Textiles hand embroidery 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, 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 for decoration of metals of chapters 73 and 74

    8306

    22. Metal bidriware 8306

    23. Musical instruments 92

    24. Horn and bone products 96

    25. Conch shell crafts 96

    26. Bamboo furniture, cane/Rattan furniture

    27. Dolls and toys 9503

    28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97

    29. From 13.10.20173 Chain Stitch

    Any Chapter

    30. From 13.10.20174 Crewel, namda, gabba

    Any Chapter

    31. From 13.10.20175 Wicker willow products

    Any Chapter

    32. From 13.10.20176 Toran

    Any Chapter

    33. From 13.10.20177 Articles made of Shola

    Any Chapter

    [F. No.349/58/2017-GST(Pt.)]

    2Noti. No. 9/2017 – Itax dtd. 13.10.2017 3Noti. No. 9/2017 – Itax dtd. 13.10.2017 4Noti. No. 9/2017 – Itax dtd. 13.10.2017 5Noti. No. 9/2017 – Itax dtd. 13.10.2017 6Noti. No. 9/2017 – Itax dtd. 13.10.2017 7Noti. No. 9/2017 – Itax dtd. 13.10.2017

  • (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 India

    Ministry of Finance

    Department of Revenue

    Central Board of Excise and Customs

    Notification No. 32/2017 – Central Tax

    [Supersessed by Noti. No. 56/2018 – central tax dtd. 23.10.2018]

    New Delhi, the 15thSeptember, 2017

    In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax

    Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the

    casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from

    obtaining registration under the aforesaid Act:

    Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed

    an 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 not

    exceed an amount of ten lakh rupees in case of Special Category States, other than the State of Jammu and

    Kashmir.

    2. The casual taxable persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of

    rule 138 of the Central Goods and Services Tax Rules,2017.

    3. The above exemption shall be available to such persons who are making inter-State taxable 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 the

    14thSeptember,2017.

    Explanation - For the purposes of this notification, the expression “handicraft goods” means the products

    mentioned in column (2) of the Table below and the Harmonized 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 theprocess:-

    Table

    Sl

    No.

    Products HSN Code

    (1) (2) (3)

    1. Leather articles (including bags, purses, saddlery,harness, garments)

    4201, 4202, 4203

    2. Carved wood products (including boxes, inlay work, cases, casks)

    4415, 4416

    3. Carved wood products (including table and kitchenware) 4419

    4. Carved wood products 4420

  • 5. Wood turning and lacquer ware 4421

    6. Bamboo products [decorative and utility items] 46

    7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602

    8. Papermache articles 4823

    9.

    Upto 12.10.2017 Textile (handloom products)

    including 50, 58, 62, 63

    From 13.10.20178 Textile (handloom products), Handmade shawls, stoles and scarves

    Including 50, 58, 61, 62, 63

    10. Textiles hand printing 50, 52, 54

    11. Zari thread 5605

    12. Carpet, rugs and durries 57

    13. Textiles hand embroidery 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, 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 for decoration of metals of chapters 73 and 74

    8306

    22. Metal bidriware 8306

    23. Musical instruments 92

    24. Horn and bone products 96

    25. Conch shell crafts 96

    26. Bamboo furniture, cane/Rattan furniture

    27. Dolls and toys 9503

    28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97

    29. From 13.10.20179 Chain Stitch

    Any Chapter

    30. From 13.10.201710 Crewel, namda, gabba

    Any Chapter

    31. From 13.10.201711 Wicker willow products

    Any Chapter

    32. From 13.10.201712 Toran

    Any Chapter

    33. From 13.10.201713 Articles made of Shola

    Any Chapter

    8Noti. No. 38/2017 – Central tax dtd. 13.10.2017 9Noti. No. 38/2017 – Central tax dtd. 13.10.2017 10Noti. No. 38/2017 – Central tax dtd. 13.10.2017 11Noti. No. 38/2017 – Central tax dtd. 13.10.2017 12Noti. No. 38/2017 – Central tax dtd. 13.10.2017 13Noti. No. 38/2017 – Central tax dtd. 13.10.2017

  • [F. No. 349/58/2017-GST(Pt.)]

    (Dr.Sreeparvathy.S.L.)

    Under Secretary to the Government of India

  • Notification No. 10/2017 –Itax dtd. 13.10.2017

    In exercise of the powers conferred by section 20 of the Integrated Goodsand Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of theCentral Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification 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 be computed on all India basis, not exceeding an amount of twenty lakh rupees ina financial year as the category of persons 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 of ten lakh rupees in case of “special category States” asspecified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmirthe first proviso to sub-section (1) of section 22 ofthe said Act, read with clause (iii) of the Explanation to the said section14.

    14 Words substituted by Noti. No. 03/2019 – itax dtd. 29.01.2019 w.e.f. 01.02.2019

  • Notification No. 65/2017 – Central Tax dtd. 15.11.2017

    In 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 the recommendations of the Council, hereby specifies the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining 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 of

    ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir the first proviso to sub-section (1) of section 22 of the said

    Act, read with clause (iii) of the Explanation to the said section.15

    15 Words 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 India

    Ministry of Finance

    Department of Revenue

    Central Board of Indirect Taxes and Customs

    Notification No. 3/2018 – Integrated Tax

    [in supersession of Noti. No. 8/2017 – Itax dtd. 14.09.2017]

    New Delhi, the 22nd October, 2018

    G.S.R. …..(E).—In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 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 the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry 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 such supersession, hereby specifies the following categories of persons (hereinafter referred to as „such persons‟) 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” in notification 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 and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Table contained 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 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. Products HSN Code

    No.

    (1) (2) (3)

    1. Leather articles (including bags, purses, saddlery, harness, 4201, 4202, 4203 garments)

    2. Carved wood products (including boxes, inlay work, cases, casks)

    4415, 4416

    3. Carved wood products (including table and kitchenware) 4419

    4. Carved wood products 4420

    5. Wood turning and lacquer ware 4421

  • 6. Bamboo products [decorative and utility items] 46

    7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602

    8. Papermache articles 4823

    9. Textile (handloom products) including 50,58,

    62, 63

    10. Textiles hand printing 50, 52, 54

    11. Zari thread 5605

    12. Carpet, rugs and durries 57

    13. Textiles hand embroidery 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 6802

    animals, writing sets, ashtray, candle stand)

    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 8306 type used for decoration of metals of Chapters 73 and 74

    22. Metal bidriware 8306

    23. Musical instruments 92

    24. Horn and bone products 96

    25. Conch shell crafts 96

    26. Bamboo furniture, cane/Rattan furniture 94

    27. Dolls and toys 9503

    28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97

    Provided 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 making inter-State taxable supplies mentioned in the preceding paragraph shall be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions 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 India

    Ministry of Finance

    Department of Revenue

    Central Board of Indirect Taxes and Customs

    Notification No. 56/2018 – Central Tax

    [In supersession of Noti. No. 32/2017 dtd. 15.09.2017]

    New Delhi, the 23rd October, 2018

    In 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 recommendations of 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 of India, 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 the categories of casual taxable persons (hereinafter referred to as „such persons‟) who shall be exempted from obtaining registration under the said Act-

    (i) such persons making inter-State taxable supplies of handicraft goods as defined in the “Explanation” in notification 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 and falling under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of the Table contained 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 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. Products HSN Code No.

    (1) (2) (3)

    1. Leather articles (including bags, purses, saddlery, harness, 4201, 4202, 4203 garments)

    2. Carved wood products (including boxes, inlay work, cases, casks)

    4415, 4416

  • 3. Carved wood products (including table and kitchenware) 4419

    4. Carved wood products 4420

    5. Wood turning and lacquer ware 4421

    6. Bamboo products [decorative and utility items] 46

    7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602

    8. Papermache articles 4823

    9. Textile (handloom products) including 50,58,

    62, 63

    10. Textiles hand printing 50, 52, 54

    11. Zari thread 5605

    12. Carpet, rugs and durries 57

    13. Textiles hand embroidery 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 6802

    animals, writing sets, ashtray, candle stand)

    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 8306 type used for decoration of metals of Chapters 73 and 74

    22. Metal bidriware 8306

    23. Musical instruments 92

    24. Horn and bone products 96

    25. Conch shell crafts 96

    26. Bamboo furniture, cane/Rattan furniture 94

    27. Dolls and toys 9503

    28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97

    Provided that such persons are availing the benefit of notification No. 03/2018 – Integrated Tax, dated the 22nd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1052(E), dated the 22nd 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 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 preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017.

  • [F. No. 349/58/2017-GST(Pt.)]

    (Gunjan Kumar Verma)

    Under Secretary to the Government of India

  • [TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-

    SECTION (i)]

    Government of India

    Ministry of Finance

    (Department of Revenue)

    Notification No. 10/2019-Central Tax

    New Delhi, the 7th March, 2019

    G.S.R (E).- In 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 referred to as the “said Act”), the Central

    Government, on the recommendations of the Council, hereby specifies the following category of

    persons, as the category of persons exempt from obtaining registration under the said Act, namely,-

    Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the

    financial year does not exceed forty lakh rupees, except, -

    (a) persons required to take compulsory registration under section 24 of the said Act;

    (b) persons engaged in making supplies of the goods, the description of which is specified in

    column (3) of the Table below and falling under the tariff item, sub-heading, heading or

    Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said

    Table;

    (iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur,

    Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and

    (iv) persons exercising option under the provisions of sub-section (3) of section 25, or such

    registered persons who intend to continue with their registration under the said Act.

    Table Sl. No. Tariff item, sub-heading,

    heading or Chapter

    Description

    (1) (2) (3)

    1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa.

    2 2106 90 20 Pan masala

    3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes

    2. This notification shall come into force on the 1st day of April, 2019.

  • [F.No.354/25/2019-TRU]

    (Gunjan Kumar Verma)

    Under Secretary to the Government of India