All taxable persons making inter-state taxable supplies of Handicraft goods from obtaining registration under TSGST Act, 2017 - F.1-11(91)-TAX/GST/2017(Part-VI) - Tripura SGST
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Registration exemption for handicraft suppliers on inter state supplies, subject to threshold and PAN and e way bill compliance. Casual taxable persons making inter state taxable supplies of handicraft goods are exempted from registration under the Tripura State GST Act, 2017 subject to an all India aggregate value threshold. Exemption is available only to those also covered by the corresponding Integrated Tax notification. Exempt persons must obtain a Permanent Account Number and generate an e way bill as required by rule 138. 'Handicraft goods' are defined by an enumerated product list with corresponding HSN codes when predominantly made 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 handicraft suppliers on inter state supplies, subject to threshold and PAN and e way bill compliance.
Casual taxable persons making inter state taxable supplies of handicraft goods are exempted from registration under the Tripura State GST Act, 2017 subject to an all India aggregate value threshold. Exemption is available only to those also covered by the corresponding Integrated Tax notification. Exempt persons must obtain a Permanent Account Number and generate an e way bill as required by rule 138. "Handicraft goods" are defined by an enumerated product list with corresponding HSN codes when predominantly made by hand.
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