The Central Board of Indirect Taxes and Customs has issued a Notification No. 03/2018 – Integrated Tax dated October 22, 2018 by superseding the N. No. 8/2017 – IGST dated September 14, 2017, which states the list of the specified persons making Inter-State taxable supplies of handicraft goods or such persons making inter-State taxable supplies of the products mentioned in the appended table, who shall be exempt from obtaining registration under IGST Act, 2017. Further, the aggregate value of such supplies, to be computed on all India basis, which should not exceed the amount of aggregate turnover, and such persons making inter-State taxable supplies 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 CGST Rules, 2017.
The list of products in which the specified persons are dealing with their respective HSN are given as hereunder:
| 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. | Paper machine 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 |
Further Notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-3-2018-igst-english.pdf;jsessionid=4B1D65586CAE6683F5ACE9F7E6DC7431