Registration exemption for casual handicraft suppliers - subject to turnover limit, PAN and e way bill compliance. Casual taxable persons supplying handicraft goods are exempted from registration under section 23(2) of the Puducherry GST Act, subject to an all India aggregate turnover ceiling for the financial year. Exempt persons must obtain a Permanent Account Number and generate an e way bill under rule 138. The exemption applies to inter State supplies of handicraft goods where the supplier avails the corresponding Integrated Tax notification. 'Handicraft goods' are defined by a published Table of product descriptions and 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.
Registration exemption for casual handicraft suppliers - subject to turnover limit, PAN and e way bill compliance.
Casual taxable persons supplying handicraft goods are exempted from registration under section 23(2) of the Puducherry GST Act, subject to an all India aggregate turnover ceiling for the financial year. Exempt persons must obtain a Permanent Account Number and generate an e way bill under rule 138. The exemption applies to inter State supplies of handicraft goods where the supplier avails the corresponding Integrated Tax notification. "Handicraft goods" are defined by a published Table of product descriptions and HSN codes when produced predominantly by hand.
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