Tn vat rate for handicrafts goods

[Asked by Guest]

Sir, 

in tn vat handicrafts goods is vat exempted , so to sell handicrafts goods in Tamil Nadu the seller need to register or he can be unregistered dealer . 

[RENGARAJ R.K]

As per the Government website the answer for this question, Who are liable for Registration?

1) Those dealers whose total turnover in respect of purchase and sales in the State is not less than Rs.10 lakhs for a year are to get registered under the Act.

2) The other dealers whose total turnover for a year is not less than Rs.5 lakhs shall get registered.

So, the dealer with above Rs.10 lacs will have to get himself registered under the TNVAT Act

AI Summary

Registration liability for dealers: turnover-based VAT registration required even where goods are VAT-exempt, including handicrafts.
Liability for registration under the Tamil Nadu VAT regime depends on statutory registration thresholds and applies even where goods such as handicrafts are VAT-exempt; dealers whose aggregate purchases and sales in the State meet the applicable turnover thresholds must register, so exemption of goods alone does not relieve a dealer from registration obligations if statutory turnover criteria are met.