Registration exemption for handicraft supplies where turnover remains below threshold, subject to PAN and e way bill compliance. Casual taxable persons making taxable supplies of handicraft goods are exempted from registration under the Chhattisgarh GST Act subject to an all India aggregate turnover threshold with a concessional threshold for Special Category States. The exemption is available for inter state supplies where beneficiaries rely on the corresponding central notification; exempt persons must obtain a Permanent Account Number and generate an e way bill as per the Central Goods and Services Rules. 'Handicraft goods' are defined by listed product descriptions and HSN codes when predominantly hand made.
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 supplies where turnover remains below threshold, subject to PAN and e way bill compliance.
Casual taxable persons making taxable supplies of handicraft goods are exempted from registration under the Chhattisgarh GST Act subject to an all India aggregate turnover threshold with a concessional threshold for Special Category States. The exemption is available for inter state supplies where beneficiaries rely on the corresponding central notification; exempt persons must obtain a Permanent Account Number and generate an e way bill as per the Central Goods and Services Rules. "Handicraft goods" are defined by listed product descriptions and HSN codes when predominantly hand made.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
