Supersession of Notification No. F.12(46)FD/Tax/2017 Pt-II-86 dated 15.09.2017 and to specify the categories of casual taxable persons who shall be exempted from obtaining registration. - F.12(56)FD/Tax/2017-Pt-II-124 - Rajasthan SGST
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Exemption from registration for certain casual suppliers of handmade handicrafts and listed artisanal products, subject to turnover and compliance. Specifies categories of casual taxable persons exempted from obtaining registration under section 23(2) of the Rajasthan GST Act: (i) inter State handicraft supplies as per the referenced notification; and (ii) inter State supplies of listed artisanal products by craftsmen predominantly by hand, identified by HSN codes. Exemption is subject to availing the cited Integrated Tax notification and that the aggregate value of such supplies on an all India basis does not exceed the registration turnover threshold. 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 certain casual suppliers of handmade handicrafts and listed artisanal products, subject to turnover and compliance.
Specifies categories of casual taxable persons exempted from obtaining registration under section 23(2) of the Rajasthan GST Act: (i) inter State handicraft supplies as per the referenced notification; and (ii) inter State supplies of listed artisanal products by craftsmen predominantly by hand, identified by HSN codes. Exemption is subject to availing the cited Integrated Tax notification and that the aggregate value of such supplies on an all India basis does not exceed the registration turnover threshold. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.
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