Welcome to the Learning Journey !!! - Commissioner of ...ddvat.gov.in/docs/User_Manuals/GST User Manual/GST Presentation to... · Welcome to the Learning Journey !!! GST:: One Nation

22/Jan/2018

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Slide 1© 2018 By: RajkiranTiwari

23.Jan. 2018

Welcome to the Learning Journey !!!

GST:: One Nation One Tax

Prepared By: Rajkiran Tiwari


23.Jan. 2018

Training Highlights

Important Dates for Return

Eway Bill Overview

Interactive Training on Eway Bill (Process)

Demonstration (Eway Bill – Taxpayer & Officer Module)

SMS Based Process

Mobile Based Process

RFID Introduction

Queries Resolution

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23.Jan. 2018

Important Dates


23.Jan. 2018

Tax Payer’s Interface

Important Dates for ReturnType of Return/Form Period Filling Date Refer Notification No.

GSTR-3B December, 2017 22nd January, 2018 02/2018 – CGST Dt. 20/01/2018

35/2017 – CGST Dt. 15/09/2017

GSTR-1

July-November, 2017

(Monthly)

10th January, 2018

72/2017 – CGST Dt. 29/12/2017

58/2017 – CGST Dt. 15/11/2017

July-September, 2017

(Quarterly - Taxpayers having

less than 1.5Cr. Turnover) 71/2017 – CGST Dt. 29/12/2017

57/2017 – CGST Dt. 15/11/2017October-December, 2017 15th February, 2018

January-March, 2018 30th April, 2018

December, 2017 10th February, 2018

72/2017 – CGST Dt. 29/12/2017

58/2017 – CGST Dt. 15/11/2017

January, 2018 10th March, 2018

February, 2018 10th April, 2018

March, 2018 10th May, 2018

CMP-03(Intimation of Details of

Stock for Composition Opt

Taxpayers)

July to September, 2017 31st January, 2018 Order No. 11/2017

Dt. 22/12/2017

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23.Jan. 2018


Important Dates for ReturnType of Return/Form Period Filling Date Refer Notification No.

GSTR-3B

(Sec. 39 CGST)

January, 2018 20th February, 201856/2017 - CGST

Dt. 15/11/2017February, 2018 20th March, 2018

March, 2018 20th April, 2018

GSTR-4 (Composition levy– Sec. 10 CGST)

July-September,

2017 24th December, 2017

59/2017 – CGST Dt. 15/11/2017

41/2017 – CGST Dt. 13/10/2017

GSTR-5

(NRI – Sec. 39 (5) CGST)

July-December,

201731st January, 2018

68/2017 – CGST Dt. 21/12/2017

60/2017 – CGST Dt. 15/11/2017

GSTR-5A(NRI- OIDAR Sec. 14 (IGST))

Online Information & Database

Access or Retrieval Services

July-December,

201731st January, 2018

69/2017 – CGST Dt. 21/12/2017

61/2017 – CGST Dt. 15/11/2017

GSTR-6

(ISD – Sec. 39 (4))July, 2017 31st December, 2017

62/2017 – CGST Dt. 15/11/2017

43/2017 – CGST Dt. 13/10/2017

ITC-01Credit in Special Circumstances

July-September,

201730th November, 2017

52/2017 – CGST Dt. 28/10/2017

44/2017 – CGST Dt. 13/10/2017


23.Jan. 2018


Late Fees ApplicableType of

Return/FormPeriod Late Fees

Refer

Notification No.

GSTR-3B

(Sec. 39 CGST)

July, 2017

Waived

28/2017 – CGST

Dt. 01/09/2017

August-

September, 2017

50/2017 – CGST

Dt. 24/10/2017

October, 2017

onwards

Rs. 50/- per day

(Rs. 25/- per day under CGST & Rs. 25/- per day

under SGST/UTGST) 64/2017 – CGST

Dt. 15/11/2017Rs. 20/- per day – if, NIL Return


under SGST/UTGST)

GSTR-4 (Composition levy–

Sec. 10 CGST)

July, 2017

onwards

Rs. 50/- per day


under SGST/UTGST) 73/2017 – CGST

Dt. 29/12/2017Rs. 20/- per day – if, NIL Return


under SGST/UTGST)

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23.Jan. 2018

E-way Bill


23.Jan. 2018

E-way Bill

One e-waybill for movement of the goods throughout the country

Hassle free movement of goods for transporters throughout the country

Controlling the tax evasion

No need for Transit Pass in any state

Easier verification of the e-waybill by officers with complete details

The traders need not visit tax offices anymore.

Average waiting time at check-post reduces drastically

Scope for corruption eliminated in office or at check-posts.

Self-policing by traders. A trader while uploading gives the identification of the

buying trader who also has to account the transaction.

Environment friendly – nearly 50 tons of paper saved per day.

An accurate database created-useful for tax analysis.

Officials saved of monotonous work could devote time to analytical work.

Revenue growth will be more than normal.

Benefits:

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23.Jan. 2018

E-way Bill

Operational Flow:

Upload Detail

& Generate

E-way Bill

Number

Keep

relevant

document &

E-way Bill

Number

May verify E-

way Bill

Number

Deliver to

Destination

Mobile – Through

App/SMS


23.Jan. 2018

E-way Bill

Movement of goods for value of Rs 50,000.00 (Consignment Value) and above

need the E-Way Bill

Consignment Value – Goods Value inclusive of Tax (Clarification recommended

in 25th GST Council Meeting Dt. 18.Jan.2018- Yet to Notified)

E-way Bill mandate in irrespective of the Value of the Consignment – (As per

Notification No. 34/2017 CGST Dt. 15/09/2017)

Goods are sent by Principal located in one state to other state for Job Work

Handicraft Goods are transported from one State to another.

Handicraft Goods – Items Notified under Notification No. 32/2017 Dt. 15/09/2017

& 38/2017 Dt. 13.10.2017 of CGST

One Consignment One Document One E-waybill

One Invoice Multiple Consignments with Multiple challans Multiple E-way bills

E-way Bill can be generated by Supplier, Recipient or Transporter

E-Way Bill is invalid without vehicle number for transportation of more than 10 KMs

Rule: Important Points (Rule 138 – Section 68 CGST)

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E-way Bill

Vehicle Number can be entered by generator of EWB or transporter. Transportation

(vehicle) details can be updated any number of times till the goods reaches the

destination within validity period

E-way Bill with consignment should have latest vehicle which is carrying the

consignment

The Generator of the e-way bill can cancel it within 24 hours. No way the e-way bill

can be edited or amended after generation.

An e-way bill cannot be cancelled if it has been verified in transit in accordance with

the provisions of rule 138B.

Validity of the E-Way Bill is one day for every 100 KMs of part of it

Validity of the e-way bill starts from time of first entry of Part-B (vehicle details), not

from the time of generation of e-way bill

Consolidated E-way bill does not have any specific Validity. It depends upon the e-

way bills attached to it.

Rule: Important Points


23.Jan. 2018

E-way Bill

Recipient of the consignment can accept or reject E-Way Bill, if it does not do then

deemed accepted after 72 hours of generation.

The conveyance shall carry copy of Invoice/Bill/Challan and copy of E-Way Bill or

EWB No

Consolidated E-Way Bill can be generated for vehicle carrying multiple EWB

consignment

The goods are transported by the registered person as a consignor or the recipient of

supply as the consignee, whether in his own conveyance or a hired one or by

railways or by air or by vessel, the said person or the recipient may generate the e-

way bill.

The e-way bill is not generated under sub-rule (2) and the goods are handed over to

a transporter for transportation by road, the registered person shall furnish the

information relating to the transporter in Part B of FORM GST EWB-01 on the

common portal and the e-way bill shall be generated by the transporter.


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E-way Bill

No e-way bill is required to be generated—

Where the goods being transported are specified in Annexure;

Where the goods are being transported by a non-motorised conveyance;

Where the goods are being transported from the port, airport, air cargo complex and land

customs station to an inland container depot or a container freight station for clearance by

Customs;

In respect of movement of goods within such areas as are notified under clause (d) of sub-

rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.

Multiple Documents One E-way Bill – Not Possible

Multiple documents can not be clubbed to generate one e-way bill

One e-way bill can not be generated with multiple documents

Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall

be made available to the supplier, the recipient and the transporter on the common portal.

Any transporter transferring goods from one conveyance to another in the course of transit shall,

before such transfer and further movement of goods, update the details of conveyance in the e-

way bill



23.Jan. 2018

E-way Bill

How the tax payer or recipient come to know about the e-way bills generated on his

GSTIN by other person/party?

Through dashboard, once he logs into the system.

Get one SMS everyday indicating the total e-way bill activities on his GSTIN.

System shows the list of e-way bills generated on his GSTIN by others.

Through MIS‘EWBs by other parties’.

Taxpayer or Recipient allowed to generate report on daily basis. Because of

criticality of the system performance, the reports are limited to be generated for a

day. It is advised to generate report daily and store in his system.


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E-way Bill

If the goods of one invoice is being moved in multiple vehicles simultaneously –

Where the goods are being transported in a Semi Knocked Down (SKD) or

Completely Knocked Down (CKD) condition the EWB shall be generated for each of

such vehicles based on the delivery challans issued for that portion of the

consignment and;

The supplier shall issue the complete invoice before dispatch of the first

consignment;

The supplier shall issue a delivery challan for each of the subsequent

consignments, giving reference of the invoice;

Each consignment shall be accompanied by copies of the corresponding

delivery challan along with a duly certified copy of the invoice; and

The original copy of the invoice shall be sent along with the last consignment

Multiple EWBs have to generate under this circumstance. That is, the EWB has to be

generated for each consignment based on the delivery challan details along with the

corresponding vehicle number.

Rule: Important Points: Special Case-1


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E-way Bill

Enter multiple modes of transportation, i.e., road, rail, ship, air for the same e-way

bill–

One e-way bill can go through multiple modes of transportation before reaching the

destination. As per the mode of transportation, the EWB can be updated with new

mode of transportation by using ‘Update Vehicle Number’.

Example: Let us assume the goods are moving from Cochin to Chandigarh through

road, ship, air and road again. First, the tax payer generates the EWB by entering

first stage of movement (by road) from his place to ship yard and enters the vehicle

number. Next, he will submit the goods to ship yard and update the mode of

transportation as Ship and transport document number on the e-way bill system.

Next, after reaching Mumbai, the taxpayer or concerned transporter updates

movement as road from ship to airport with vehicle number. Next the tax payer or

transporter updates, using ‘update vehicle number’ option, the Airway Bill number.

Again after reaching Delhi, he updates movement through road with vehicle number.

This way, the e-way bill will be updated with multiple mode of transportation..

Rule: Important Points: Special Case-2

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E-way Bill

Handle the goods which moves through multiple Transshipment places–

Some of the consignments move from one place to another place till they reach their

destinations. Under this circumstance, each time the consignment moves from one

place to another, the transporter needs to enter the vehicle details using ‘Update

Vehicle Number’ option, when he starts moving the goods from that place or the

transporter can also generate ‘Consolidated EWB’ with the EWB of that consignment

with other EWBs and move to the next place. This has to be done till the

consignment reaches destination. But it should be within the validity period of EWB.

If consignee is Refuses to take goods or Rejects the goods–

Consignee or recipient may reject to take the delivery of consignment due to various

reasons. Under such circumstance, the transporter can get one more e-way bill

generated with the help of supplier or recipient by indicating supply as ‘Sales Return’

and with relevant document details and return the goods to supplier as per his

agreement with him.

Rule: Important Points: Special Case-3 & 4


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E-way Bill

API interface is a site-to-site integration of two systems. Using this, the tax payer can link

his IT system with EWB system to generate EWB directly from his IT solution without

keying in the EWB form. This reduces the duplicate data entry and eliminates the data

entry mistakes.

Benefits:

Normally taxpayer generates invoices from his IT system and logs into EWB system

and enters e-way bill requests and generate e-way bills.

The tax payer has to make double entries – one for Invoice generation in his system

and second for e-way bill generation.

If he integrates API interface with his system to EWB system, he can avoid duplicate

entry of invoice details for e-way bill generation.

It can save the manpower & cost of operator and also saves time.

Eliminate data entry mistakes/errors being made by operator.

E-way bill number will be stored by the tax payer system in his database with the

corresponding invoice.

Rule: Important Points: API Interface

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E-way Bill

API interface can be used by large tax payers, who needs to generate more than 200

invoices / e-way bills per day.

Criteria:

Invoicing system should be automated with IT solutions.

Should be ready to change his IT system to integrate with EWB system as per API

guidelines.

Should be generating at least 200 invoices/e-way bills per day.

System should have SSL based domain name.

System should have Static IP Address.

Should have pre-production system to test the API interface.

Rule: Important Points: Criteria to use the API Interface


23.Jan. 2018

E-way Bill

Random verification can be done by Officer

Verification/Insp. Report shall be uploaded by officer within specified time

The Commissioner may, by notification, require a class of transporters to obtain a unique

Radio Frequency Identification Device and get the said device embedded on to the

conveyance and map the e-way bill to the Radio Frequency Identification Device prior to

the movement of goods.

The Commissioner or an officer empowered by him in this behalf may authorise the proper

officer to intercept any conveyance to verify the e-way bill or the e-way bill number in

physical form for all inter-State and intra-State movement of goods.

The Commissioner shall get Radio Frequency Identification Device readers installed at

places where the verification of movement of goods is required to be carried out and

verification of movement of vehicles shall be done through such device readers where the

eway bill has been mapped with the said device.

The physical verification of conveyances shall be carried out by the proper officer as

authorised by the Commissioner or an officer empowered by him in this behalf:

Provided that on receipt of specific information on evasion of tax, physical verification of a

specific conveyance can also be carried out by any officer after obtaining necessary

approval of the Commissioner or an officer authorised by him in this behalf.

Rule: Important Points: To Officer

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E-way Bill

A summary report of every inspection of goods in transit shall

be recorded online by the proper officer in Part A of FORM GST

EWB-03 within twenty four hours of inspection and the final

report in Part B of FORM GST EWB-03 shall be recorded within

three days of such inspection.

Where the physical verification of goods being transported on

any conveyance has been done during transit at one place

within the State or in any other State, no further physical

verification of the said conveyance shall be carried out again in

the State, unless a specific information relating to evasion of

tax is made available subsequently.

Rule: Inspection and Verification of Goods (138C)


23.Jan. 2018

E-way Bill

Where a vehicle has been intercepted and

detained for a period exceeding thirty

minutes, the transporter may upload the said

information in FORM GST EWB-04 on the

common portal.

Rule: Facility for uploading information regarding detention of vehicle (138D)

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23.Jan. 2018

E-way Bill

Modes of Generation of E-way Bill

Web – Online based SMS – Through Mobile

Android/iOS – Through

Mobile App

API – Site-to-Site

integration

Suvidha Provider –

Third Party based

Bulk generation– Tool

based


23.Jan. 2018

E-way Bill

Officer Activities

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E-way Bill

Format:

PART-A

A.1 GSTIN of Recipient

A.2 Place of Delivery PIN Code of place of delivery

A.3 Invoice or Challan Number

A.4 Invoice or Challan Date

A.5 Value of Goods

A.6 HSN Code

Minimum 2 digit level for taxpayers having annual

turnover upto 5 Cr. Rupees in the preceding

financial year and at 4 digit level for taxpayers

having annual turnover above 5 Cr. Rupees in the

preceding financial year.

A.7 Reason for Transportation As Indicated in next Slide

A.8 Transport Document NumberGoods Receipt Number or Railway Receipt Number

or Airway Bill Number or Bill of Lading Number.

PART-B

B. Vehicle Number


23.Jan. 2018

E-way Bill

Format: Reason for Transportation

Code Description

1 Supply

2 Export or Import

3 Job Work

4 SKD or CKD

5 Recipient not known

6 Line Sales

7 Sales Return

8 Exhibition or fairs

9 For own use

0 Others

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E-way Bill

Format: Verification Report

Verification ReportPart A Part B

Name of the Officer Actual quantity of goods

Place of inspection Actual value of the Goods

Time of inspection Tax payable

Vehicle Number Integrated tax

E-Way Bill Number Central tax

Invoice or Challan or Bill Date State or UT tax

Invoice or Challan or Bill Number Cess

Name of person in-charge of vehicle Penalty Payable

Description of goods Integrated tax

Declared quantity of goods Central tax

Declared value of goods State or UT tax

Brief description of the discrepancy Cess

Whether goods were detained? Details of Notice

If not, date and time of release of vehicle

Date

Number

Summary of findings


23.Jan. 2018

E-way Bill

Format: Report of Detention

E-Way Bill Number

Approximate Location

of detention

Period of detention

Name of Officer In-charge (if known)

Date

Time

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23.Jan. 2018

E-way Bill: How to Process


23.Jan. 2018

E-way Bill

Registration

Registration for GST Tax Payers

• Register by entering GSTIN

• Authenticate with OTP on registered mobile

• Create Username and Password

Enrolment for GST Unreg. Transporters

• Enroll by providing PAN details

• Authenticate with OTP through Aadhar

• Enter other business details

• Create Username and Password

• 15 digits Unique Transporter ID

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E-way Bill

Software Basics

1. Registration based on GSTIN

2. Unregistered Transporter need to register on e-way bill system

3. Consumer will also need to register

4.Taxpayer or Transporter may create multiple sub-Users under sameRegistration Number

5.Taxpayer or Transporter may generate the eway bill throughSMS/Andriod or ios Application only through registered mobilenumbers

6.Taxpayer or Transporter may create masters to avoid the re-entriesagainst different e-way bill

7. Taxpayer or Transporter may also update the detention Report

8. Taxpayer may update mobile number and e-mail ID

Not Limited to above Points


23.Jan. 2018

E-way Bill

Overview: Section – Mistake/Offences - Penalty

Section No. Applicability

Rule 138 to 138D CHAPTER XVI, E-WAY RULES

Cases:

Fails to generate e-way bill

Furnishing false information during transportation.

Obstruct or prevents any officer in discharge of his duties

Possible Action: Detention of Vehicle

Penalty: Rs 20,000 (10,000/- Each) - Under Section 122 (CGST & UTGST)

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23.Jan. 2018

E-way Bill

Process: How to Generate: Web base - Online

ewaybill.nic.in (Till 31st Jan, 2018)

ewaybillgst.gov.in (From 1st Feb, 2018)


23.Jan. 2018

E-way Bill: SMS Based Process

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E-way Bill

Process: SMS Based

Operations

Generate the E-Way Bill

Update the Vehicle details

Cancel the E-Way Bill

Pre-requisite

Registering the mobile number with the GSTIN on the EWB

system


23.Jan. 2018

E-way Bill

Process: SMS Based: SMS Format (Generation)

EWBG TranType RecGSTIN DelPinCode InvNo InvDate TotalValue HSNCode Vehicle

Parameters Description

EWBG E-WayBill Generate Key Word – It is fixed for generation

TranType Transaction Type – Refer to the Code list

RecGSTIN Recipient’s GSTIN. If it not there, then URP for ‘Un-Registered Person’

DelPinCode PIN Code of Place of Delivery of Goods

InvNo Invoice or Bill Number of the document of supplier of goods

InvDate Invoice or Bill Date of the document of supplier of goods

TotalValue Total Value of goods as per Invoice/Bill document in Rs.

HSNCode HSN Code of the first Commodity

Vehicle Vehicle Number in which the goods is being moved

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E-way Bill

Process: SMS Based: SMS Format: Parameter Explanation

Parameter Description Values/Codes

EWBG E-Way Bill Generate Fixed

TranType

Type of the Transaction.

Codes for Transaction Types

OSUP – Outward Supply, OEXP – Outward Export,

OJOB – Outward Job Work, OSCD – Outward

SKD/CKD, ORNK – Outward Recipient Not Known,

OFOU – Outward For Own Use, OEOF – Outward

Exhibitions & Fairs, OLNS – Outward Line Sales,

OOTH – Outward Others

ISUP – Inward Supply, IIMP – Inward Import, ISCD –

Inward SKD/CKD, IJWR – Inward Job Work Returns,

ISLR – Inward Sales Returns, IEOF – Inward

Exhibitions & Fairs , IOTH – Inward Others

RecGSTIN Recipient’s GSTIN or URP for

Un-Registered Person15 digit GSTIN or URP

DelPinCode PIN Code of the Place of

DeliveryFixed 6 digit


23.Jan. 2018

E-way Bill

Process: SMS Based: SMS Format: Parameter Explanation

Parameter Description Values/Codes

InvNo Invoice or Bill Number 15 digit alphanumeric and / -

InvDate Invoice or Bill Date Date in DD/MM/YYYY format

TotalValue Total Invoice / Bill Value 15 numeric value with 2 decimal value

HSNCode HSN Code of the Goods Atleat 2 digit of HSN Code

VehicleVehicle Number AB12AB1234 / AB12A1234/ AB121234 Format

Example

Message EWBG OSUP 29AABCX0892K1ZK 560012 546 10/09/2017

75000.00 1001 KA12AB1234

SMS to 97319 79899

Explanation This request is to generate the E-Way Bill for outward Supply of goods, with

HSN 1001, to recipient with GSTIN 29AABCX0892K1ZK, carrying Invoice/Bill

No 546 dtd: 10/09/2017 of value Rs 75000.00 to deliver at pin code 560012

through KA12AB1234

Reply

Message

Eway bill generated successfully. E-Way Bill No: 171000000144 and date is

12/09/2017

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E-way Bill

Process: SMS Based: SMS Format (Updation Vehicle Detail)

Message Format

EWBV EWB_NO Vehicle ReasCode

Explanation of Parameters

EWBV – E-Way Bill Vehicle Updating Key Word – It is fixed for vehicle

updation

EWBNo - 12 digits E-Way Bill for which the new vehicle has to be added

Vehicle - New Vehicle number for the movement of goods

ReasCode- Reason Code to indicate why the vehicle number is being added.

Example

EWBV 120023450123 KA12BA1234 BRK


23.Jan. 2018

E-way Bill

Process: SMS Based: SMS Format (Cancel E-way Bill)

Message Format

EWBG EWB_NO

Explanation of Parameters

EWBC – E-Way Bill Cancellation Key Word – It is fixed for Cancellation

EWBNo- 12 digits E-Way Bill Number, which has to be cancelled

Example

EWBC 120023450123

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23.Jan. 2018

E-way Bill: Mobile App Process


23.Jan. 2018

E-way Bill

Process: Mobile App Based

Operations

All the activities of e-way bill can be done through app

Pre-requisite

Mobile (Android and ios) based app


system

IMEI of the mobile number needs to be registered on the EWB

system to use the app

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E-way Bill

Process: Mobile App Based

Operations

All the activities of e-way bill can be done through app

Pre-requisite

Mobile (Android and ios) based app


system

IMEI of the mobile number needs to be registered on the EWB

system to use the app


23.Jan. 2018

E-way Bill

Process: Mobile App Based: Registration and Login

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23.Jan. 2018

E-way Bill

Process: Mobile App Based: App Menus


23.Jan. 2018

E-way Bill

Process: Mobile App Based: Adding Client List

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23.Jan. 2018

E-way Bill

Process: Mobile App Based: Adding Supplier List


23.Jan. 2018

E-way Bill

Process: Mobile App Based: Adding Transporter List

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23.Jan. 2018

E-way Bill

Process: Mobile App Based: Adding Products List


23.Jan. 2018

E-way Bill

Process: Mobile App Based: Bill Entry Form

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23.Jan. 2018

E-way Bill

Process: Mobile App Based: Bill Generation


23.Jan. 2018

E-way Bill

Process: Mobile App Based: Updation Vehicle Number

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23.Jan. 2018

E-way Bill

Process: Mobile App Based: Print E-Way Bill


23.Jan. 2018

E-way Bill

Process: Mobile App Based: Cancel E-Way Bill

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23.Jan. 2018

E-way Bill: RFID


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E-way Bill

RFID

Radio-frequency Identification (RFID) uses electromagnetic fields / waves to

automatically identify and track tags attached to objects.

It is contactless reading method

RFID System will have Tags and Readers

Tags – an integrated circuit for storing and processing information.

Tags are attached to the objects to be identified

Readers - Readers transmit interrogator signals and also receive authentication

replies from tags.

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E-way Bill

RFID Tags

Web

Vehicle with

RFID tag

RFID

Reader on

Road

RFID

Mobile

Reader

with

Officer

EWB System


23.Jan. 2018

Question’s

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23.Jan. 2018

Toll Free Number: 1800-233-0349

Contact Number: 0260-2260349

For Vat:- [email protected]

For GST: [email protected]

WhatsApp No.: 91068-30455

Note:

if you want to be member of department, GST group. This no is for sending info to the following:-

Helpdesk (Daman & Diu)

Central GSTN (Delhi) GSTN Helpdesk No: 0120-4888999

GSTN Mail Id: [email protected]


23.Jan. 2018

E-way Bill

Thank you

mailto:[email protected]

mailto:[email protected]

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23.Jan. 2018

Handicraft

List of Handicraft Goods (Page 1/2)

S.No. Products HSN Code

(1) (2) (3)

1. Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203 2. Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416 3. 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 7. Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602 8. Paper mache articles 4823 9.

Textile (handloom products), Handmade shawls, stoles and scarvesIncluding 50, 58, 61, 62, 63”;

As per Notification No. 38/2017 (CGST)

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 17. Carved stone products (including statues, statuettes, figures of animals, writing

sets, ashtray, candle stand) 6802

18. Stones inlay work 68 19.

Pottery and clay products, including terracotta 6901, 6909, 6911, 6912, 6913, 6914

20. Metal table and kitchen ware (copper, brass ware) 7418

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23.Jan. 2018

Handicraft

List of Handicraft Goods (Page 2/2)

S.No. Products HSN Code

(1) (2) (3)

21. Metal statues, images/statues vases, urns and crosses of

the type used for decoration of metals of chapters 73 and

74

8306

22. Metal bidriware 8306

23. Musical instruments 92

24. Horn and bone products 96

25. Conch shell crafts 96

26. Bamboo furniture, cane/Rattan furniture

27. Dolls and toys 9503

28. Folk paintings, Madhubani, Patchitra, Rajasthani miniature 97

29. Chain stitch Any chapter

As per Notification

No. 38/2017

(CGST)

30. Crewel, Namda, Gabba Any chapter

31. Wicker willow products Any chapter

32. Toran Any chapter

33. Articles made of shola Any chapter

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