Registration exemption for casual handicraft suppliers while requiring PAN and e-way bill generation for inter state supplies. Casual taxable persons making inter state supplies of handicraft goods are exempted from registration under the Telangana GST Act, subject to aggregate value thresholds on an all India basis; such persons must obtain a Permanent Account Number and generate an e way bill under Rule 138, and the exemption applies where goods meet the notification's definition of handicraft by listed HSN codes.
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 while requiring PAN and e-way bill generation for inter state supplies.
Casual taxable persons making inter state supplies of handicraft goods are exempted from registration under the Telangana GST Act, subject to aggregate value thresholds on an all India basis; such persons must obtain a Permanent Account Number and generate an e way bill under Rule 138, and the exemption applies where goods meet the notification's definition of handicraft by listed HSN codes.
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