Notification, 2018

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.

MkW0 izfrek] MkW0 izfrek] The 23 rd October 2018 S.O. 262, Dated 23 rd October 2018—In exercise of the powers conferred by sub-section (2) of section 23 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the “said Act”, the Governor of Bihar, on the recommendations of the Council and in supersession of Commercial Taxes Department notification S.O.179 dated the 21 st September, 2017, published in the Bihar Gazette, Extraordinary, vide number 880, dated the 21 st 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-State Tax (Rate) dated the 26 th July, 2018, published in the Bihar Gazette, Extraordinary, vide number 721, dated the th 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 No.

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. Paper mache 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 animals, writing sets, ashtray, candle stand) 6802

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 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 No.

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. 3/2018 – Integrated Tax, dated the 22 nd 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 22 nd 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 Bihar Goods and Services Tax Rules, 2017.

3. This Notification shall come into force with effect from 23 rd October, 2018.

[(File No. Bikri kar/GST/vividh-21/2017(Part-3)-3086)] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in

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 Bihar Goods and Services Tax Act, 2017