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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

Notification No. 3/2018 – Integrated Tax

New Delhi, the 22
nd
October, 2018

G.S.R. …..(E).—In exercise of the powers conferred by section 20 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) , hereinafter referred to as the “said
Act”, the Central Government, on the recommendations of the Council, and in supersession
of the notification of the Government of India in the Ministry of Finance, Department of
Revenue No. 8/2017 – Integrated Tax, dated the 14
th
September, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156
(E), dated the 14
th
September, 2017, except as respects things done or omitted to be done
before such supersession, hereby specifies the following categories of persons (hereinafter
referred to as „such persons‟) who shall be exempted from obtaining registration under the
said Act:

(i) such persons making inter-State taxable supplies of handicraft goods as defined in
the “Explanation” in notification No. 21/2018 -Central Tax (Rate), dated the 26
th

July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 695 (E), dated the 26
th
July, 2018 and falling
under the Chapter, Heading, Sub-heading or Tariff item specified in column (2) of
the Table contained in the said notification and the Description specified in the
corresponding entry in column (3) of the Table contained in the said notification;
or
(ii) such persons making inter-State taxable supplies of the products mentioned in
column (2) of the Table below and the Harmonised System of Nomenclature
(HSN) code mentioned in the corresponding entry in column (3) of the said Table,
when made by the craftsmen predominantly by hand even though some machinery
may also be used in the process:-
Table

Sl. Products HSN Code
No.
(1) (2) (3)
1. Leather articles (including bags, purses, saddlery, harness, 4201, 4202, 4203
garments)
2.
Carved wood products (including boxes, inlay work, cases,
casks) 4415, 4416
3. Carved wood products (including table and kitchenware) 4419
4. Carved wood products 4420
5. Wood turning and lacquer ware 4421
6. Bamboo products [decorative and utility items] 46

7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602
8. Paper mache articles 4823
9. Textile (handloom products) including 50, 58,
62, 63
10. Textiles hand printing 50, 52, 54
11. Zari thread 5605
12. Carpet, rugs and durries 57
13. Textiles hand embroidery 58
14. Theatre costumes 61, 62, 63
15. Coir products (including mats, mattresses) 5705, 9404
16. Leather footwear 6403, 6405
17. Carved stone products (including statues, statuettes, figures of 6802
animals, writing sets, ashtray, candle stand)
18. Stones inlay work 68
19. Pottery and clay products, including terracotta 6901, 6909, 6911,
6912, 6913, 6914
20. Metal table and kitchen ware (copper, brass ware) 7418
21. Metal statues, images/statues vases, urns and crosses of the 8306
type used for decoration of metals of Chapters 73 and 74
22. Metal bidriware 8306
23. Musical instruments 92
24. Horn and bone products 96
25. Conch shell crafts 96
26. Bamboo furniture, cane/Rattan furniture 94
27. Dolls and toys 9503
28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97

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.

2. Such 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.



[F. No. 349/58/2017-GST(Pt.)]




(Gunjan Kumar Verma)
Under Secretary to the Government of India