Circular No. ES/ 260/2018-19 October 25, 2018
To: Members of the Council
Dear Member,
The Central Government, on the recommendations of the GST Council, and in supersession of the Notification Nos. 8/2017 – Integrated Tax, dated 14th September, 2017 and 32/2017- Central Tax dated 15th September, 2017 specifies the following categories of persons who shall be exempted from obtaining registration under the said Act: -
OR
Relevant extract of the Table is given here-below: -
Sl. No. |
Products |
HSN Code |
10 |
Textiles hand printing |
54 |
11 |
Zari thread |
5605 |
12 |
Carpets, rugs and durries |
57 |
13 |
Textiles hand embroidery |
58 |
Provided 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.
Please note that persons making inter-State taxable supplies mentioned in the preceding paragraph 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 Central Goods and Services Tax Rules, 2017.
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S.BALARAJU
EXECUTIVE DIRECTOR