Specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted Goods. - J.21011/1/2017-TAX/Vol-I/Pt(i) - Mizoram SGST
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Registration exemption for handicraft suppliers: casual taxable persons may be exempt, subject to PAN and e way bill requirements. Specifies that casual taxable persons making taxable supplies of handicraft goods are exempted from registration, subject to an all India aggregate supplies threshold; such persons must obtain a Permanent Account Number and generate an e way bill. The exemption applies to inter State taxable supplies of handicraft goods by persons availing the corresponding Central notification benefit and relies on a prescribed Table listing product categories with HSN codes where items are made 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.
Registration exemption for handicraft suppliers: casual taxable persons may be exempt, subject to PAN and e way bill requirements.
Specifies that casual taxable persons making taxable supplies of handicraft goods are exempted from registration, subject to an all India aggregate supplies threshold; such persons must obtain a Permanent Account Number and generate an e way bill. The exemption applies to inter State taxable supplies of handicraft goods by persons availing the corresponding Central notification benefit and relies on a prescribed Table listing product categories with HSN codes where items are made predominantly by hand.
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