Notification on granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. - S.R.O. No. 403/2017 - Orissa SGST
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Registration exemption for casual handicraft suppliers subject to aggregate supply thresholds, including PAN and e-way bill obligations. Casual taxable persons making taxable supplies of specified handicraft goods are exempt from registration under the Odisha GST Act, subject to aggregate supply thresholds (with a lower threshold for Special Category States). The exemption applies to inter state supplies and those covered by the integrated tax notification, but requires the person to obtain a Permanent Account Number and generate an e way bill. 'Handcraft goods' are defined by product descriptions and corresponding HSN codes and are limited to items 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 subject to aggregate supply thresholds, including PAN and e-way bill obligations.
Casual taxable persons making taxable supplies of specified handicraft goods are exempt from registration under the Odisha GST Act, subject to aggregate supply thresholds (with a lower threshold for Special Category States). The exemption applies to inter state supplies and those covered by the integrated tax notification, but requires the person to obtain a Permanent Account Number and generate an e way bill. "Handcraft goods" are defined by product descriptions and corresponding HSN codes and are limited to items made predominantly by hand.
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