Notification No. 03/2018
Date: October 22, 2018
Subject: Supersedes earlier exemption notification and grants registration exemption to inter-State suppliers of handicraft goods
Description:
This notification supersedes Notification No. 08/2017–Integrated Tax and exempts specified persons making inter-State taxable supplies of handicraft goods from compulsory GST registration, subject to turnover limits. It also covers supplies made by craftsmen predominantly by hand for specified products and HSN codes. Conditions relating to PAN and e-way bill compliance are prescribed.
Issued for earlier notification?
Yes — supersedes Notification No. 08/2017–Integrated Tax dated 14.09.2017.