Handicraft goods exemption: casual inter state suppliers may be exempt from GST registration subject to nationwide turnover ceilings and compliance. Casual taxable persons making inter state supplies of specified handicraft goods are exempt from GST registration if their aggregate supplies on an all India basis do not exceed prescribed turnover ceilings and they avail the related integrated tax notification; the exemption applies only where the products correspond to listed categories and HSN codes when made predominantly by hand. Exempt persons must obtain a Permanent Account Number and generate an e way bill as required by GST rules.
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.
Handicraft goods exemption: casual inter state suppliers may be exempt from GST registration subject to nationwide turnover ceilings and compliance.
Casual taxable persons making inter state supplies of specified handicraft goods are exempt from GST registration if their aggregate supplies on an all India basis do not exceed prescribed turnover ceilings and they avail the related integrated tax notification; the exemption applies only where the products correspond to listed categories and HSN codes when made predominantly by hand. Exempt persons must obtain a Permanent Account Number and generate an e way bill as required by GST rules.
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