Registration exemption for casual suppliers of handicrafts subject to aggregate turnover limits and PAN plus e way bill requirements. Casual taxable persons making inter State taxable supplies of handicraft goods are exempted from registration under the Tamil Nadu GST Act, subject to aggregate value ceilings computed on an all India basis and a different ceiling for Special Category States; the exemption is available only to those availing the relevant central notification. Exempt persons must obtain a Permanent Account Number and generate an e way bill. 'Handicraft goods' are defined by a specified Table of product descriptions and corresponding HSN codes when 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 suppliers of handicrafts subject to aggregate turnover limits and PAN plus e way bill requirements.
Casual taxable persons making inter State taxable supplies of handicraft goods are exempted from registration under the Tamil Nadu GST Act, subject to aggregate value ceilings computed on an all India basis and a different ceiling for Special Category States; the exemption is available only to those availing the relevant central notification. Exempt persons must obtain a Permanent Account Number and generate an e way bill. "Handicraft goods" are defined by a specified Table of product descriptions and corresponding HSN codes when made predominantly by hand.
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