Registration exemption for casual handicraft suppliers subject to all-India turnover thresholds; PAN and e-way bill required. Specifies a conditional exemption from registration under the Meghalaya GST Act for casual taxable persons making handicraft goods where aggregate supplies on an all-India basis do not exceed the thresholds stated; exempted persons must obtain a Permanent Account Number and generate e-way bills per rule 138, and the exemption also applies to inter-State suppliers availing the cited integrated-tax notification. 'Handicraft goods' are defined by a Table listing product descriptions and corresponding HSN codes for items predominantly made 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 subject to all-India turnover thresholds; PAN and e-way bill required.
Specifies a conditional exemption from registration under the Meghalaya GST Act for casual taxable persons making handicraft goods where aggregate supplies on an all-India basis do not exceed the thresholds stated; exempted persons must obtain a Permanent Account Number and generate e-way bills per rule 138, and the exemption also applies to inter-State suppliers availing the cited integrated-tax notification. 'Handicraft goods' are defined by a Table listing product descriptions and corresponding HSN codes for items predominantly made by hand.
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