the goan I network
PANAJI
The Goa government has exempted traders involved in the activity of inter-state trade of at least 20-odd handicraft products from the burden of complying with cumbersome paper work related to obtaining registration under the Goa Goods and Services Tax Act.
A notification issued by Under Secretary (Revenue) Sushma Kamat, has specified 28 categories of ‘casual taxable persons’ who will be exempted from obtaining registration under the GST Act.
Those exempted from the GST registration formalities include traders dealing in hand-made leather articles, including bags, purses, saddlery, harness and garments, carved wood products including boxes, inlay work, cases, casks, table and kitchenware as well as wood turning and lacquer ware.
Traders dealing in both decorative and utility bamboo products, grass-leaf-reed-fiber products such as mats, pouches, wallets, paper mache articles, handloom textile products, zari thread, carpet, rugs and durries, textiles, hand embroidery products, theatre costumes, carved stone products are also included in the list.
Artisans of pottery and clay products, including terracotta, metal table and kitchen ware both of copper and brass ware, metal statue makers, besides those who make and deal with vases, urns and crosses of metal used for decoration as well as metal bidriware, musical instruments, horn and bone products and conch shell crafts, dolls and toys besides folk paintings, madhubani, patchitra, Rajasthani miniatures are also exempt.
The notification however puts the condition that for these traders to avail the exemption, they should already have expressly availed the benefit of the ‘Integrated Tax’ notification issued by the Centre earlier.
The traders will however have to obtain a permanent account number (PAN) and generate an e-way bill in accordance with the provisions of the Goa GST Rules.
