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On handicraft item


Dinesh sahu (Student CA Final )     02 October 2018

Dinesh sahu
Student CA Final  
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Whether handicraft item is taxable or not
And whether we can opt composition scheme on this item

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Vinod Babu   03 October 2018

Vinod Babu

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As per notification No. 
32/2017-Central Tax dated the 15th September, 2017 published in the Gazette of India, 
Handicraft item is Exempted.

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Pankaj Rawat (GST Practitioner)     03 October 2018

Pankaj Rawat
GST Practitioner 
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@ vinod ji
Notification 32 the you mention is for granting exemption to casual taxable person making taxable supply of handicraft goods from requirement to obtain registration.

Hence Handicraft Goods are Taxable As per Notification 21/2018 ,CT (r)

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Pankaj Rawat (GST Practitioner)     03 October 2018

Pankaj Rawat
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@ dinesh Yes , you can opt for composition scheme

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Pankaj Rawat (GST Practitioner)     03 October 2018

Pankaj Rawat
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@ dinesh Yes , you can opt for composition scheme

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Pankaj Rawat (GST Practitioner)     03 October 2018

Pankaj Rawat
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@ dinesh Yes , you can opt for composition scheme


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