More Handicrafts Added to GST Exemption — Registration Not Required for New Art Forms

Notification No.: 38/2017 – Central Tax
Date of Notification: 13th October 2017
Relevant Sections and Rules:

• Central GST Act, 2017: Section 23(2) (Exemption from registration)
• Amends: Notification No. 32/2017 – Central Tax dated 15th September 2017
• Integrated GST Act: Not directly applicable

Summary of Notification

Amendments to Handicraft Goods List for GST Registration Exemption (Notification 32/2017):
The Central Government amended the list of notified handicraft goods eligible for registration exemption under Notification No. 32/2017, which allows casual taxable persons making inter-State supplies of handicrafts to remain unregistered subject to turnover limits.

Key Amendments:

1. Revised Entry No. 9:
   • Old: “Textile (handloom products) including 50, 58, 62, 63”
   • New: “Textile (handloom products), Handmade shawls, stoles and scarves including 50, 58, 61, 62, 63”
   • Effect: Expands coverage to include handmade shawls, stoles, and scarves and adds HSN 61.
2. New Entries Added (Sl. No. 29 to 33):

These additions further broaden the scope of handicraft goods qualifying for exemption from GST registration requirements under inter-State supply scenarios.

Source: Notification No.: 38/2017 – Central Tax