Exemption for casual handicraft suppliers: registration waived for qualifying inter state supplies, with PAN and e way bill obligations. Exempts casual taxable persons supplying handicraft goods from registration under the Maharashtra GST Act, 2017, subject to an all India aggregate value threshold and limited to inter state supplies that qualify under the related integrated tax notification; requires such persons to obtain a PAN and generate e way bills. The notification defines handicraft goods by a schedule linking product descriptions to HSN codes when produced 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 handicraft suppliers: registration waived for qualifying inter state supplies, with PAN and e way bill obligations.
Exempts casual taxable persons supplying handicraft goods from registration under the Maharashtra GST Act, 2017, subject to an all India aggregate value threshold and limited to inter state supplies that qualify under the related integrated tax notification; requires such persons to obtain a PAN and generate e way bills. The notification defines handicraft goods by a schedule linking product descriptions to HSN codes when produced predominantly by hand.
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