Registration exemption for casual craftsmen supplying specified handicrafts interstate, subject to turnover threshold and PAN and e way bill compliance. The notification exempts specified categories of casual taxable persons from registration where they make inter State supplies of defined handicraft goods or listed products produced predominantly by hand, as identified by HSN codes in the Table. The exemption requires beneficiaries to avail the referenced integrated tax notification and ensures aggregate value of such supplies, computed on an all India basis, remains below the registration threshold under section 22(1) read with the Explanation. Exempt persons must obtain a PAN 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.
Registration exemption for casual craftsmen supplying specified handicrafts interstate, subject to turnover threshold and PAN and e way bill compliance.
The notification exempts specified categories of casual taxable persons from registration where they make inter State supplies of defined handicraft goods or listed products produced predominantly by hand, as identified by HSN codes in the Table. The exemption requires beneficiaries to avail the referenced integrated tax notification and ensures aggregate value of such supplies, computed on an all India basis, remains below the registration threshold under section 22(1) read with the Explanation. Exempt persons must obtain a PAN and generate an e way bill under rule 138.
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