Exemption for casual taxable persons in handicraft supplies from registration subject to turnover thresholds and PAN and e way requirements. Casual taxable persons supplying handicraft goods are exempted from registration under the Andhra Pradesh GST Act subject to all India aggregate turnover thresholds and a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e-way bill; the exemption applies to inter State suppliers who availed the corresponding Integrated Tax notification. 'Handicraft goods' are defined by a table mapping product descriptions to HSN codes where production is 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.
Exemption for casual taxable persons in handicraft supplies from registration subject to turnover thresholds and PAN and e way requirements.
Casual taxable persons supplying handicraft goods are exempted from registration under the Andhra Pradesh GST Act subject to all India aggregate turnover thresholds and a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e-way bill; the exemption applies to inter State suppliers who availed the corresponding Integrated Tax notification. "Handicraft goods" are defined by a table mapping product descriptions to HSN codes where production is predominantly by hand.
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