Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - 08/2017 - Integrated GST (IGST)

Handicraft Sellers Exempt from GST Registration for Inter-State Supplies if Below Annual Limits, Must Have PAN and E-way Bill.

The notification by the Ministry of Finance exempts individuals making inter-State taxable supplies of handicraft goods from obtaining registration under the Integrated Goods and Services Tax Act, 2017, provided their aggregate annual supply does not exceed twenty lakh rupees, or ten lakh rupees in Special Category States, excluding Jammu and Kashmir. However, these individuals must obtain a Permanent Account Number and generate an e-way bill as per GST rules. The notification lists specific handicraft goods eligible for this exemption, including leather articles, carved wood products, bamboo products, textiles, pottery, and more, identified by their Harmonized System of Nomenclature (HSN) codes.