CENTRAL TAX NTF. NO. 38/2017, DT. 13/10/2017

Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of "handicrafts goods"
G.S.R. -.(E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.32/2017- Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158(E), dated the 15th September, 2017, namely:-

In the said notification, in the Table -

(i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely:-

"9 Textile (handloom products), Handmade shawls, stoles and scarves Including 50, 58, 61, 62, 63";

(ii) after serial number 28 and the entries relating thereto, the following shall be inserted, namely:-

"29 Chain stitch Any chapter
30 Crewel, namda, gabba Any chapter
31 Wicker willow products Any chapter
32 Toran Any chapter
33 Articles made of shola Any chapter".

[F. No.349/74/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Note: - The principal notification No.32/2017-Central Tax, dated the 15th September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017.

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