Registration exemption for inter-State handicraft suppliers subject to turnover condition and PAN and e-way bill obligations. Exemption from registration applies to casual taxable persons making inter-State supplies of specified handicraft and artisan products that fall under listed HSN/tariff entries and are predominantly handcrafted, provided they avail the linked central notification benefit and their aggregate supplies do not exceed the all-India turnover threshold for registration; such persons must obtain a Permanent Account Number and generate e-way bills under the relevant rules. The notification supersedes the earlier state notice and is effective from 23rd October, 2018.
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 inter-State handicraft suppliers subject to turnover condition and PAN and e-way bill obligations.
Exemption from registration applies to casual taxable persons making inter-State supplies of specified handicraft and artisan products that fall under listed HSN/tariff entries and are predominantly handcrafted, provided they avail the linked central notification benefit and their aggregate supplies do not exceed the all-India turnover threshold for registration; such persons must obtain a Permanent Account Number and generate e-way bills under the relevant rules. The notification supersedes the earlier state notice and is effective from 23rd October, 2018.
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