Registration exemption for handicraft suppliers with compliance conditions and value-based eligibility for inter-state supplies. The Government of Meghalaya exempts casual taxable persons supplying handicraft goods from registration under section 23(2) of the Meghalaya GST Act, subject to aggregate value limits computed on an all-India basis (including provisos referencing twenty lakh and ten lakh rupee ceilings). Exempted persons must obtain a Permanent Account Number and generate an e-way bill under rule 138. 'Handicraft goods' are defined by a Table of product descriptions with corresponding HSN codes, applying when goods are 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 handicraft suppliers with compliance conditions and value-based eligibility for inter-state supplies.
The Government of Meghalaya exempts casual taxable persons supplying handicraft goods from registration under section 23(2) of the Meghalaya GST Act, subject to aggregate value limits computed on an all-India basis (including provisos referencing twenty lakh and ten lakh rupee ceilings). Exempted persons must obtain a Permanent Account Number and generate an e-way bill under rule 138. "Handicraft goods" are defined by a Table of product descriptions with corresponding HSN codes, applying when goods are made predominantly by hand.
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