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

Registration exemption for inter State suppliers of handicraft goods subject to aggregate supply thresholds and compliance requirements.

Specification of persons making inter-State taxable supplies of handicraft goods as a category exempted from obtaining registration under the Integrated Goods and Services Tax Act, 2017, subject to aggregate annual supply thresholds computed on an all-India basis and a lower threshold for Special Category States (excluding Jammu and Kashmir). Exempt persons must obtain a Permanent Account Number and generate an e-way bill; the exemption applies only to the products and HSN codes listed when produced predominantly by hand.