Notification, 2019

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

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 No.

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

8. Paper mache articles 4823 I

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

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

15. Coir products (including mats, mattresses) 5705, 9404

16. Leather footwear -

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,

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

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) Copy forwarded for information to:- I.

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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.

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(A.K. Singh)

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017