CGST Tax NotificationsGSTTax Notifications

32/2017-Central Tax,dt. 15-09-2017 – Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

[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 Excise and Customs

Notification No. 32/2017 – Central Tax

New Delhi, the 15th September, 2017


G.S.R. (E).—In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year:

Provided further that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of ten lakh rupees in case of Special Category States, other than the State of Jammu and Kashmir.


  1. The casual taxable persons mentioned in the preceding paragraph shall 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,


  1. The above exemption shall be available to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of notification 8/2017 – Integrated Tax dated the 14th 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 14th September, 2017.


Explanation – For the purposes of this notification, the expression “handicraft goods” means the products mentioned in column (2) of the Table below and the Harmonized 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:-




Sl No.ProductsHSN Code
1.Leather  articles  (including  bags,  purses,  saddlery,  harness, garments)4201, 4202, 4203
2.Carved wood products (including boxes, inlay work, cases, casks)4415, 4416
3.Carved wood products (including table and kitchenware)4419
4.Carved wood products4420



5.Wood turning and lacquer ware4421
6.Bamboo products [decorative and utility items]46
7.Grass, leaf and reed and fibre products, mats, pouches, wallets4601, 4602
8.Paper mache articles4823
9.Textile (handloom products)including      50,    58,

62, 63

10.Textiles hand printing50, 52, 54
11.Zari thread5605
12.Carpet, rugs and durries57
13.Textiles hand embroidery58
14.Theatre costumes61, 62, 63
15.Coir products (including mats, mattresses)5705, 9404
16.Leather footwear6403, 6405
17.Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)6802
18.Stones inlay work68
19.Pottery and clay products, including terracotta6901,  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 type used for decoration of metals of chapters 73 and 748306
22.Metal bidriware8306
23.Musical instruments92
24.Horn and bone products96
25.Conch shell crafts96
26.Bamboo furniture, cane/Rattan furniture 
27.Dolls and toys9503
28.Folk paintings, madhubani, patchitra, Rajasthani miniature97



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





Under Secretary to the Government of India

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