Registration exemption for casual handicraft suppliers of listed products, subject to turnover condition and PAN and e-way bill requirements. Specifies casual taxable persons exempted from obtaining registration when making inter State supplies of listed handicraft goods and specified products (identified by HSN codes) produced predominantly by hand, subject to availing the benefit of notification No. 03/2018 Integrated Tax and provided their aggregate value of such supplies, computed nationwide, does not exceed the aggregate turnover threshold requiring registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138 of the Tripura SGST Rules.
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Provisions expressly mentioned in the judgment/order text.
Registration exemption for casual handicraft suppliers of listed products, subject to turnover condition and PAN and e-way bill requirements.
Specifies casual taxable persons exempted from obtaining registration when making inter State supplies of listed handicraft goods and specified products (identified by HSN codes) produced predominantly by hand, subject to availing the benefit of notification No. 03/2018 Integrated Tax and provided their aggregate value of such supplies, computed nationwide, does not exceed the aggregate turnover threshold requiring registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138 of the Tripura SGST Rules.
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