Regarding exemption from taking registrations to the Casual taxable persons making taxable supplies of handicraft goods as the category of persons provided that the aggregate turnover does not exceed 10 lakh rupees - 801/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST
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Registration exemption for casual handicraft suppliers applies where aggregate turnover remains below the prescribed threshold and conditions apply. Exemption from mandatory GST registration is specified for casual taxable persons making taxable supplies of handicraft goods subject to an all-India aggregate turnover threshold. The exemption applies to inter-State supplies where the integrated-tax notification benefit is availed. Exempt persons must obtain a Permanent Account Number and generate e-way bills under the GST rules. Handicraft goods are defined by product descriptions and HSN codes and limited to items predominantly made by hand even if some machinery is used.
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 applies where aggregate turnover remains below the prescribed threshold and conditions apply.
Exemption from mandatory GST registration is specified for casual taxable persons making taxable supplies of handicraft goods subject to an all-India aggregate turnover threshold. The exemption applies to inter-State supplies where the integrated-tax notification benefit is availed. Exempt persons must obtain a Permanent Account Number and generate e-way bills under the GST rules. Handicraft goods are defined by product descriptions and HSN codes and limited to items predominantly made by hand even if some machinery is used.
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