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of <h1>Tamil Nadu GST Act Update: Exemption for Casual Taxable Persons in Handicrafts with Conditions on PAN and E-Way Bill Compliance.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has issued a notification superseding a previous one from September 2017. This notification exempts certain casual taxable persons from registration requirements under the Act. The exemption applies to those making inter-State taxable supplies of handicraft goods, as defined in a July 2018 notification, or specific products predominantly crafted by hand. The products include leather articles, carved wood, bamboo items, textiles, pottery, metalware, and more. These individuals must have a Permanent Account Number and generate an e-way bill, provided their aggregate turnover does not exceed the registration threshold.
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