Registration exemption for casual suppliers of handicraft goods subject to nationwide turnover thresholds and PAN and e way bill compliance. Notification exempts casual taxable persons supplying handicraft goods from registration under the Nagaland GST Act, subject to all-India aggregate turnover thresholds and availability of the corresponding Central notification benefit. Exempt persons must obtain a Permanent Account Number and generate an e-way bill per rule 138. Handicraft goods are specified by product descriptions and HSN codes when predominantly hand-made, with a table listing eligible categories such as leather articles, carved wood, bamboo, handloom textiles, carpets, pottery, metalware, musical instruments, and folk paintings.
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 nationwide turnover thresholds and PAN and e way bill compliance.
Notification exempts casual taxable persons supplying handicraft goods from registration under the Nagaland GST Act, subject to all-India aggregate turnover thresholds and availability of the corresponding Central notification benefit. Exempt persons must obtain a Permanent Account Number and generate an e-way bill per rule 138. Handicraft goods are specified by product descriptions and HSN codes when predominantly hand-made, with a table listing eligible categories such as leather articles, carved wood, bamboo, handloom textiles, carpets, pottery, metalware, musical instruments, and folk paintings.
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