Registration exemption for casual handicraft suppliers where aggregate supplies remain below prescribed threshold; PAN and e way bill required. Casual taxable persons making taxable supplies of handicraft goods are specified as exempted from obtaining registration under the Jharkhand GST Act, subject to an all India aggregate value ceiling and a lower ceiling for Special Category States. The exemption applies to inter State supplies that also avail the referenced integrated-tax notification. Exempt persons must obtain a Permanent Account Number and generate an e way bill, and 'handicraft goods' are defined by listed product categories with corresponding 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 handicraft suppliers where aggregate supplies remain below prescribed threshold; PAN and e way bill required.
Casual taxable persons making taxable supplies of handicraft goods are specified as exempted from obtaining registration under the Jharkhand GST Act, subject to an all India aggregate value ceiling and a lower ceiling for Special Category States. The exemption applies to inter State supplies that also avail the referenced integrated-tax notification. Exempt persons must obtain a Permanent Account Number and generate an e way bill, and "handicraft goods" are defined by listed product categories with corresponding HSN codes when made predominantly by hand.
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 
