Registration exemption for casual suppliers of handicraft goods subject to all-India value limits and compliance requirements. Casual taxable persons making inter-State taxable supplies of handicraft goods are specified as exempted from obtaining registration under the Meghalaya Goods and Services Tax Act, subject to limits on aggregate all-India supply value; such persons must obtain a Permanent Account Number and generate an e-way bill, and the exemption applies only to handicraft products defined in the Table by product description and HSN code when made predominantly by hand by craftsmen.
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 value limits and compliance requirements.
Casual taxable persons making inter-State taxable supplies of handicraft goods are specified as exempted from obtaining registration under the Meghalaya Goods and Services Tax Act, subject to limits on aggregate all-India supply value; such persons must obtain a Permanent Account Number and generate an e-way bill, and the exemption applies only to handicraft products defined in the Table by product description and HSN code when made predominantly by hand by craftsmen.
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