The Gujarat Government on 23rd October 2018 has issued a notification specifying the categories of persons who shall be exempted from obtaining the registration under the Gujarat Goods and Services Tax Act, 2017.
Section 23 of the Gujarat Goods and Services Tax Act 2017 deals with the persons who are not liable for GST registration. By a previous notification, Gujarat Government specified the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under GST Act if aggregate value of such supplies does not exceed twenty lakh rupees in a financial year (ten lakhs in case of special category states of Himachal Pradesh, Uttarakhand, and North-East India). But in that notification, it was not specified categories of person who were exempted from registration. By this current notification, the Government has specified the following categories of persons who shall be exempted from obtaining registration under Gujarat GST Act:
- persons making inter-State taxable supplies of handicraft goods
- persons making inter-State taxable supplies of the products where the products are made by the craftsmen basically by their hand. For this purpose, a list of 28 products such as leather articles, carved wood products etc with HSN No.is also attached to the notification.
However, such persons making inter-State taxable supplies shall be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the Gujarat Goods and Services Tax Rules, 2017.