In exercise of the powers conferred by sub-section (2) of section 23 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), hereinafter referred to as the "said Act", the Governor of Himachal Pradesh, on the recommendations of the Council and in supersession of the notification No. 32/2017-State Tax, dated the 9th October, 2017 published in the Gazette vide number EXN-F(10)-34/2017, dated the 23rd October, 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 27th July, 2018, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-24/2018, dated the 27th 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
1.
2.
4415,4416
3.
4419
4.
4420
5.
4421
6.
46
7.
8.
4823
9.
10.
11.
5605
12.
57
13.
58
14.
15.
16.
17.
6802
18.
68
19.
20.
7418
21.
8306
22.
23.
92
24.
96
25.
26.
27.
9503
28.
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 subsection (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.
By order
Jagdish Chander Sharma
Pr. Secretary (E&T) to the
Government of Himachal Pradesh