Exemption from registration for inter-state handicraft suppliers, subject to turnover threshold and PAN with e-way bill compliance. Specifies casual taxable persons exempted from obtaining registration where they make inter-State taxable supplies of defined handicraft goods or listed handcrafted products (identified by description and HSN codes) produced predominantly by hand; exemption requires availing the referenced Integrated Tax notification and that aggregate value of such supplies, computed on an all-India basis, does not exceed the turnover threshold for registration. Exempt 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 and PAN with e-way bill compliance.
Specifies casual taxable persons exempted from obtaining registration where they make inter-State taxable supplies of defined handicraft goods or listed handcrafted products (identified by description and HSN codes) produced predominantly by hand; exemption requires availing the referenced Integrated Tax notification and that aggregate value of such supplies, computed on an all-India basis, does not exceed the turnover threshold for registration. Exempt persons must obtain a Permanent Account Number and generate an e-way bill under rule 138.
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