Notification 56 S.O.No.56 - 80 - TAX.pdf
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THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY Notification th November, 2018 Notification No. 56/2018 – State Tax th November, 2018����������� (i) such persons making inter-State taxable supplies of handicraft goods as defined in the “Explanation” in notification No. 21/2018 -State Tax (Rate), dated the 17 th August, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 57, dated the 17 th August, 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 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:- Jharkhand Gazette (Extraordinary), ������� �6 th November, 2018�� Table No. Leather articles (including bags, purses, saddlery, harness, 4201, 4202, 4203 garments) Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416 Carved wood products (including table and kitchenware) 4419 4. Carved wood products 4420 5. Wood turning and lacquer ware 4421 6. Bamboo products [decorative and utility items] 46 Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602 8. Paper mache articles 4823 9. Textile (handloom products) including 50, 10. Textiles hand printing 50, 52, 54 11. Zari thread 5605 12. Carpet, rugs and durries 57 13. Textiles hand embroidery 58 14. Theatre costumes 61, 62, 63 15. Coir products (including mats, mattresses) 5705, 9404 16. Leather footwear 6403, 6405 Carved stone products (including statues, statuettes, figures of 6802 animals, writing sets, ashtray, candle stand) 18. Stones inlay work 68 19. Pottery and clay products, including terracotta 20. Metal table and kitchen ware (copper, brass ware) 7418 Metal statues, images/statues vases, urns and crosses of the 8306 type used for decoration of metals of Chapters 73 and 74 22. Metal bidriware 8306 23. Musical instruments 92 24. Horn and bone products 96 26. Bamboo furniture, cane/Rattan furniture 94 27. Dolls and toys 9503 Folk paintings, madhubani, patchitra, Rajasthani miniature 97 Provided that such persons are availing the benefit of notification No. 03/2018 – Integrated Tax, dated the 22nd October, 2018, published in the Gazette of India, Jharkhand Gazette (Extraordinary), ������� �6 th November, 2018 �� 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 Central Goods and Services Tax Rules, 2017. 3.� This notification shall be deemed to be effective from 23 th October, 2018. By the order of the Governor of Jharkhand 4�5 "6�� �� � !7%�2, 2017 (2017 �� 12)1�89"6 :"2; :"�6 <=$�> ? @AB> � !7%�2C �T Jharkhand Gazette (Extraordinary), ������� �6 th November, 2018�� �\ Dp)� <6fh��5� 58, 62, 63 �\�Dp� ��� 9�V !���� 5605� ��� [4h� <MK�� 61, 62, 63� ��� $2v6 �� 9#>� 6403, 6405� �\ DE Jharkhand Gazette (Extraordinary), ������� �6 th November, 2018 �� ��� !�>N �(I�V�6�� 8306� ��� "5�\> ��G� �5Y 92� ��� (�5" S%�$�, �6 %/(;> �6 S%�$� �U �"5�"5� ������9\�4"�hV��*3�)*+,�� -��.50 ����<�3 �6 rI6K "6 �<��2N���" $��