seek to granting exemption to a casual taxable person making taxable supplies to handicraft goods from the requirement to obtain registration under sub-Section (2) of Section 23 of HGST Act, 2017. - 83/ST-2 - Haryana SGST
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Registration exemption for casual suppliers of handicraft goods subject to all-India turnover thresholds and PAN and e-way bill compliance. Specifies an exemption from registration for casual taxable persons making taxable supplies of handicraft goods, subject to aggregate value thresholds computed on an all-India basis with a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e-way bill under the GST Rules. The exemption applies to inter-State taxable supplies where the supplier avails a corresponding integrated tax notification benefit. 'Handicraft goods' are defined by a Table of product descriptions and 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 handicraft goods subject to all-India turnover thresholds and PAN and e-way bill compliance.
Specifies an exemption from registration for casual taxable persons making taxable supplies of handicraft goods, subject to aggregate value thresholds computed on an all-India basis with a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e-way bill under the GST Rules. The exemption applies to inter-State taxable supplies where the supplier avails a corresponding integrated tax notification benefit. "Handicraft goods" are defined by a Table of product descriptions and HSN codes when made predominantly by hand.
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