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)
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Handicraft goods registration exemption with e-way bill compliance for casual taxable persons making inter-State taxable supplies. Casual taxable persons making inter-State taxable supplies of specified handicraft goods are exempted from obtaining registration, subject to the prescribed supply categories, the integrated tax notification condition, and the all-India aggregate turnover threshold. Persons covered by the exemption must obtain a Permanent Account Number and generate an e-way bill in accordance with rule 138 of the Central Goods and Services Tax Rules, 2017.
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.
Handicraft goods registration exemption with e-way bill compliance for casual taxable persons making inter-State taxable supplies.
Casual taxable persons making inter-State taxable supplies of specified handicraft goods are exempted from obtaining registration, subject to the prescribed supply categories, the integrated tax notification condition, and the all-India aggregate turnover threshold. Persons covered by the exemption must obtain a Permanent Account Number and generate an e-way bill in accordance with rule 138 of the Central Goods and Services Tax Rules, 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.