c —9 088673Kim (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA,'I.P. ESTATE: NEW DELHI-110 002 No. F.3(33)/Fin.(Rev-I)l2019-20/DS-Vl/ 37; Dated: 0320?,” Notification No. 56/2018 — State Tax No. F.3(33)lFin.(Rev-l)/2019-20l— In exercise of the powers conferred by sub-section (2) of section 23 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), hereinafter referred to as the “said Act", the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council and in supersession of the notification of the Government of National Capital Territory of Delhi in the Department of Finance, No. 32/2017 — State Tax, dated the 08‘" November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F,3(38)/Fin.(Rev-I)/2017-18/DS-VI/716 dated the 08"1 November, 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 -State Tax (Rate), dated the 2"" September, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, F.3(12)/Finl(Rev-l)/2019-20/DS—VI/381, dated the 2"‘1 September, 2019 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) Carved wood products (including boxes, inlay work, cases,
2. 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 Grass, leaf and reed and fibre products, mats, pouches,
7. wallets 4601, 4602
8. Paper mache articles 4823 \ I
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 lndia 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 3 Permanent L Account Number and generate an e-way bill in accordance with the provisions of rule 138 of‘ the Delhi Goods and Services Tax Rules, 2017.
3. This notification shall be deemed to have come into force with effect from the 23m day of October, 2018. By order and in the name ofthe Lt. Governor of the National Capital Territory of Delhi, W (A.K. Singh) Dy. Secretary VI (Finance) No. F.3(33)lFin.(Rev-l)l2019-20IDS-Vll 3°} ‘9‘ Dated: o) 3 l. 6} ii? Copy forwarded for information to:- I.
2. \6/‘
8.
9. l0. ll. The Add]. Chief Secretary (Finance), Government ofNCT of Delhi, Delhi Sachivalaya, Delhi The Principal Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today's date. The Principal Secretary to the l-lon’ble Lieutenant Governor, Delhi The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, l.l’. Estate, New Delhi The P.A. to the Leader ofOpposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. The Commissioner, State Tax, Delhi, Vyapar Bhawan, LP. Estate, New Delhi. The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, LP. Estate, New Delhi. Guard File. Website. (A.K. Singh) Dy. Secretary VI (Finance)