In exercise of the powers conferred by sub-section (2) of section 23 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), hereinafter referred to as the "said Act", and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council and in supersession of the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.57/P.A.5/ 2017/S.23/2017, dated the 03rd October, 2017 published in the Punjab Government Gazette (Extraordinary), Part III, dated the 12th October, 2017, except as respects things done or omitted to be done before such supersession, is pleased to specify the categories of casual taxable 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. S.O.141/P.A.5/ 2017/S.11/2018, dated the 18th September, 2018, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 26th September, 2018 and falling under the Chapter, Heading, Subheading 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
1.
4201,4202,4203
2.
4415,4416
3.
4419
4.
4420
5.
4421
6.
46
7.
4601,4602
8.
4823
9.
10.
11.
5605
12.
57
13.
58
14.
15.
5705,9404
16.
17.
6802
18.
68
19.
20.
7418
21.
8306
22.
23.
92
24.
96
25.
26.
94
27.
9503
28.
97
Provided that such persons are availing the benefit of notification No. 03/2018 -Integrated Tax, dated the 22ndOctober, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1052 (E), dated the 22nd October, 2018:
Provided further 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 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 Punjab Goods and Services Tax Rules, 2017.
This notification shall be deemed to have come into force on and with effect from the 17th day of October, 2018.
M.P. SINGH,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.