This notification amends Notification No. 32/2017–Central Tax dated 15.09.2017, issued under section 23(2) of the CGST Act, relating to exemption from compulsory registration. It expands the list of handicraft and textile goods eligible for exemption by modifying existing entries and inserting new categories such as chain stitch items, crewel, namda, gabba, wicker willow products, torans, and articles made of shola. The amendment broadens the scope of artisans and handicraft suppliers who can avail registration exemption, subject to conditions prescribed in the principal notification.

Amendment:

This notification amends notification No. 32/2017