Registration exemption for casual handicraft suppliers where supplies remain below prescribed all India threshold, subject to PAN and e way bill requirements. Casual taxable persons supplying handicraft goods are exempted from registration under the Madhya Pradesh GST Act subject to prescribed all India and Special Category State turnover thresholds; the exemption covers inter State taxable supplies where central notification benefits are availed. Exempt persons must obtain a Permanent Account Number and generate e way bills as per the GST Rules. 'Handicraft goods' are defined by a Table of product categories with HSN codes and the requirement that products be 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.
Registration exemption for casual handicraft suppliers where supplies remain below prescribed all India threshold, subject to PAN and e way bill requirements.
Casual taxable persons supplying handicraft goods are exempted from registration under the Madhya Pradesh GST Act subject to prescribed all India and Special Category State turnover thresholds; the exemption covers inter State taxable supplies where central notification benefits are availed. Exempt persons must obtain a Permanent Account Number and generate e way bills as per the GST Rules. "Handicraft goods" are defined by a Table of product categories with HSN codes and the requirement that products be made predominantly by hand.
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