Exemption from registration for casual handicraft suppliers where supplies fall below prescribed turnover, subject to PAN and e way bill requirements. Casual taxable persons supplying handicraft goods are exempted from compulsory registration under the Kerala SGST Act subject to an all India aggregate turnover ceiling. The exemption applies to inter State supplies when aligned with the related Integrated Tax notification, but requires the persons to obtain a Permanent Account Number and to generate e way bills as per the Kerala GST Rules. 'Handicraft goods' are defined by a Table of product descriptions and HSN codes when produced predominantly 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.
Exemption from registration for casual handicraft suppliers where supplies fall below prescribed turnover, subject to PAN and e way bill requirements.
Casual taxable persons supplying handicraft goods are exempted from compulsory registration under the Kerala SGST Act subject to an all India aggregate turnover ceiling. The exemption applies to inter State supplies when aligned with the related Integrated Tax notification, but requires the persons to obtain a Permanent Account Number and to generate e way bills as per the Kerala GST Rules. "Handicraft goods" are defined by a Table of product descriptions and HSN codes when produced predominantly by hand.
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