Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - But, e-way bill is required. - 56/2018 - Central GST (CGST)
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Exemption from registration for casual handicraft suppliers permitted, subject to turnover limits and mandatory PAN and e way bill. Exemption from registration is specified for certain casual taxable persons making inter State taxable supplies of specified handicraft goods listed by chapter/headings or HSN codes, provided they avail the related integrated tax notification benefit and their aggregate value of such supplies does not exceed the turnover threshold for registration; such persons must obtain a Permanent Account Number and generate an e way bill under the GST Rules.
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.
Exemption from registration for casual handicraft suppliers permitted, subject to turnover limits and mandatory PAN and e way bill.
Exemption from registration is specified for certain casual taxable persons making inter State taxable supplies of specified handicraft goods listed by chapter/headings or HSN codes, provided they avail the related integrated tax notification benefit and their aggregate value of such supplies does not exceed the turnover threshold for registration; such persons must obtain a Permanent Account Number and generate an e way bill under the GST Rules.
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