Registration exemption for handicraft suppliers subject to aggregate supply thresholds and PAN plus e way bill compliance. The notification exempts casual taxable persons making handicraft goods from registration under the Himachal Pradesh GST Act where the aggregate value of such inter-State supplies, computed on an all-India basis, does not exceed prescribed thresholds; exemption applies only to those availing the central notification. Exempt persons must obtain a Permanent Account Number and generate an e-way bill. 'Handicraft goods' are defined by a table of product descriptions and corresponding HSN codes when produced 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 handicraft suppliers subject to aggregate supply thresholds and PAN plus e way bill compliance.
The notification exempts casual taxable persons making handicraft goods from registration under the Himachal Pradesh GST Act where the aggregate value of such inter-State supplies, computed on an all-India basis, does not exceed prescribed thresholds; exemption applies only to those availing the central notification. Exempt persons must obtain a Permanent Account Number and generate an e-way bill. "Handicraft goods" are defined by a table of product descriptions and corresponding HSN codes when produced predominantly by hand.
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