Exemption for handicraft casual suppliers from registration subject to aggregate supply thresholds and compliance requirements. Exemption is specified for casual taxable persons making taxable supplies of handicraft goods from registration under the Goa GST Act, subject to aggregate value thresholds computed on an all India basis, with a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e way bill per Rule 138. The exemption applies to inter State handicraft supplies availing the referenced central notification and relies on the notification's HSN based definition of handicraft goods.
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 handicraft casual suppliers from registration subject to aggregate supply thresholds and compliance requirements.
Exemption is specified for casual taxable persons making taxable supplies of handicraft goods from registration under the Goa GST Act, subject to aggregate value thresholds computed on an all India basis, with a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e way bill per Rule 138. The exemption applies to inter State handicraft supplies availing the referenced central notification and relies on the notification's HSN based definition of handicraft goods.
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