Exemption from GST registration for casual artisans supplying specified handicraft goods, subject to threshold and compliance requirements. Specifies exemption from registration for specified categories of casual taxable persons making inter State supplies of designated handicraft and artisan products listed with corresponding HSN codes, subject to availing the central integrated tax notification benefit and the aggregate value of such supplies remaining below the registration threshold; exempt persons must obtain a Permanent Account Number and generate an e way bill under rule 138 of the Haryana 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 GST registration for casual artisans supplying specified handicraft goods, subject to threshold and compliance requirements.
Specifies exemption from registration for specified categories of casual taxable persons making inter State supplies of designated handicraft and artisan products listed with corresponding HSN codes, subject to availing the central integrated tax notification benefit and the aggregate value of such supplies remaining below the registration threshold; exempt persons must obtain a Permanent Account Number and generate an e way bill under rule 138 of the Haryana GST Rules.
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