CBIC specifies the Categories of Persons who shall be Exempted from Obtaining Registration under the Central Goods and Services Tax Act, 2017

Oct 23, 2018 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on October 22, 2018 has issued a notification specifying the categories of persons who shall be exempted from obtaining the registration under the Integrated Goods and Services Tax Act, 2017  read with the Central Goods and Services Tax Act, 2017.

The CBIC in supersession of the Notification No. 8/2017 – Integrated Tax, dated September 14, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156 (E), dated September 14, 2017, except as respects things done or omitted to be done before such supersession, specifies the following categories of persons who shall be exempted from obtaining registration under the Central Goods and Services Tax Act, 2017, they are namely:

(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 July 26, 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 which has been given in the Notification and the Harmonised System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process.

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.

[Notification No. 3/2018 – Integrated Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-3-2018-igst-english.pdf


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