Notification No. 38/2017
Date: October 13, 2017
Subject: Amendment to list of handicraft goods exempted from registration for inter-State supplies.
Description:
The notification amends Notification No. 32/2017 to substitute and expand the list of handicraft goods. Additional items such as handmade shawls, chain stitch products, wicker willow products and articles made of shola are included. The exemption continues to apply subject to turnover limits and prescribed conditions.
Effective Date: 13th October, 2017
Previous Notification:
Notification No. 32/2017 – Central Tax dated 15.09.2017