Supersession of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/783(c-2)/2017, dated 15th September 2017 - G.O. Ms. No. 139 - Tamil Nadu SGST
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Registration exemption for casual taxable persons supplying handicraft goods inter State subject to threshold and compliance requirements. The notification specifies categories of casual taxable persons exempt from registration under the Tamil Nadu GST Act for certain inter State supplies of handicraft products and a detailed list of predominantly hand made products with corresponding HSN codes. The exemption is conditional on availing the benefit of the referenced Central notification and on the supplier's aggregate value of supplies not exceeding the statutory turnover threshold. Exempt persons must obtain a PAN and generate an e way bill under rule 138 of the Tamil Nadu 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.
Registration exemption for casual taxable persons supplying handicraft goods inter State subject to threshold and compliance requirements.
The notification specifies categories of casual taxable persons exempt from registration under the Tamil Nadu GST Act for certain inter State supplies of handicraft products and a detailed list of predominantly hand made products with corresponding HSN codes. The exemption is conditional on availing the benefit of the referenced Central notification and on the supplier's aggregate value of supplies not exceeding the statutory turnover threshold. Exempt persons must obtain a PAN and generate an e way bill under rule 138 of the Tamil Nadu GST Rules.
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