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of <h1>Uttarakhand exempts casual sellers of handicrafts from GST registration if turnover is under Rs. 10 lakh annually.</h1> The Government of Uttarakhand has issued a notification exempting casual taxable persons making taxable supplies of handicraft goods from obtaining registration under the Uttarakhand Goods and Services Tax Act, 2017, provided their aggregate turnover does not exceed 10 lakh rupees annually. These individuals must have a Permanent Account Number and generate an e-way bill as per the rules. The exemption applies to those making inter-State taxable supplies and availing benefits from a previous notification. Handicraft goods are defined by specific products and Harmonized System of Nomenclature (HSN) codes. The notification is effective from September 15, 2017.
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