Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration under RGST Act. - F.No.12(46)FD/Tax/2017-Pt-II-86 - Rajasthan SGST
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Exemption for casual taxable persons supplying handicraft goods from registration, subject to PAN requirement and e way bill rules. Casual taxable persons supplying handicraft goods are exempted from registration under the Rajasthan GST Act if their aggregate all India supplies in a financial year do not exceed twenty lakh rupees; such persons must obtain a Permanent Account Number and generate an e way bill, and the exemption applies to inter State suppliers availing the corresponding Integrated Tax notification. 'Handicraft goods' are defined by a Table of product descriptions and HSN codes where goods are made predominantly by hand.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for casual taxable persons supplying handicraft goods from registration, subject to PAN requirement and e way bill rules.
Casual taxable persons supplying handicraft goods are exempted from registration under the Rajasthan GST Act if their aggregate all India supplies in a financial year do not exceed twenty lakh rupees; such persons must obtain a Permanent Account Number and generate an e way bill, and the exemption applies to inter State suppliers availing the corresponding Integrated Tax notification. "Handicraft goods" are defined by a Table of product descriptions and HSN codes where goods are made predominantly by hand.
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