Notification No. 32/2017
Date: September 15, 2017
Subject: Exemption from compulsory registration for suppliers of handicraft goods
Description:
This notification exempts persons engaged in making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits. The exemption is granted under section 23(2) of the CGST Act to promote traditional handicraft sectors.
This notification was later corrected by Corrigendum dated 16 July 2017.
Amendment:
Yes it has been amended through notification 38/2017,