Registration exemption for handicraft suppliers subject to turnover thresholds and PAN and e-way bill compliance. Notification exempts casual taxable persons making supplies of handicraft goods from registration under the Punjab GST Act, 2017 subject to aggregate turnover thresholds computed on an all India basis with a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e way bill. The exemption applies to inter state supplies of handicraft goods where the supplier benefits from the corresponding integrated tax notification. Handicraft goods are defined by enumerated product descriptions and HSN codes when 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 suppliers subject to turnover thresholds and PAN and e-way bill compliance.
Notification exempts casual taxable persons making supplies of handicraft goods from registration under the Punjab GST Act, 2017 subject to aggregate turnover thresholds computed on an all India basis with a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e way bill. The exemption applies to inter state supplies of handicraft goods where the supplier benefits from the corresponding integrated tax notification. Handicraft goods are defined by enumerated product descriptions and HSN codes when predominantly made by hand.
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