Registration exemption for handicraft casual suppliers subject to aggregate threshold, PAN and e way bill compliance. Specifies that casual taxable persons making taxable supplies of handicraft goods are exempted from registration under the Arunachal Pradesh GST Act subject to aggregate supply thresholds computed on an all India basis, with a lower threshold for Special Category States. The exemption is available to those making inter State taxable supplies who avail a corresponding integrated tax notification. Exempted persons must obtain a Permanent Account Number and generate an e way bill. 'Handicraft goods' are defined by a table of product descriptions and HSN codes, limited to 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 handicraft casual suppliers subject to aggregate threshold, PAN and e way bill compliance.
Specifies that casual taxable persons making taxable supplies of handicraft goods are exempted from registration under the Arunachal Pradesh GST Act subject to aggregate supply thresholds computed on an all India basis, with a lower threshold for Special Category States. The exemption is available to those making inter State taxable supplies who avail a corresponding integrated tax notification. Exempted persons must obtain a Permanent Account Number and generate an e way bill. "Handicraft goods" are defined by a table of product descriptions and HSN codes, limited to items predominantly made by hand.
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