Exemption from registration for inter state handicraft suppliers subject to turnover threshold, PAN and e way bill compliance. Certain casual taxable persons making inter state supplies of defined handicraft goods or specified artisan products, when supplied predominantly by hand, are exempted from obtaining registration under the Gujarat GST Act subject to their availing the referenced integrated tax notification and keeping aggregate supplies below the turnover threshold that mandates registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.
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 inter state handicraft suppliers subject to turnover threshold, PAN and e way bill compliance.
Certain casual taxable persons making inter state supplies of defined handicraft goods or specified artisan products, when supplied predominantly by hand, are exempted from obtaining registration under the Gujarat GST Act subject to their availing the referenced integrated tax notification and keeping aggregate supplies below the turnover threshold that mandates registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.
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