Registration exemption for inter-State handicraft suppliers subject to specified product lists and aggregate turnover condition. This notification specifies categories of casual taxable persons exempted from obtaining registration under the West Bengal GST Act: (i) persons making inter-State supplies of handicraft goods as listed in an earlier State Tax (Rate) notification, and (ii) persons making inter-State supplies of specified HSN-coded products produced predominantly by hand. The exemption is conditional on availing the corresponding integrated tax notification benefit and on the aggregate value of supplies not exceeding the registration-triggering aggregate turnover. Exempt persons must obtain a PAN and generate an e-way bill. The notification is effective from the notified date and supersedes the earlier notification.
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Registration exemption for inter-State handicraft suppliers subject to specified product lists and aggregate turnover condition.
This notification specifies categories of casual taxable persons exempted from obtaining registration under the West Bengal GST Act: (i) persons making inter-State supplies of handicraft goods as listed in an earlier State Tax (Rate) notification, and (ii) persons making inter-State supplies of specified HSN-coded products produced predominantly by hand. The exemption is conditional on availing the corresponding integrated tax notification benefit and on the aggregate value of supplies not exceeding the registration-triggering aggregate turnover. Exempt persons must obtain a PAN and generate an e-way bill. The notification is effective from the notified date and supersedes the earlier notification.
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