Inter State handicraft supply exemption from registration permitted subject to aggregate turnover threshold and compliance requirements. Exemption from registration applies to specified casual taxable persons making inter State taxable supplies of handicraft goods or listed artisan products predominantly produced by hand, subject to availing the linked integrated tax notification and the condition that aggregate inter State supplies, computed on an all India basis, do not exceed the statutory registration threshold; such persons must obtain a Permanent Account Number and generate e way bills as required by the Central 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.
Inter State handicraft supply exemption from registration permitted subject to aggregate turnover threshold and compliance requirements.
Exemption from registration applies to specified casual taxable persons making inter State taxable supplies of handicraft goods or listed artisan products predominantly produced by hand, subject to availing the linked integrated tax notification and the condition that aggregate inter State supplies, computed on an all India basis, do not exceed the statutory registration threshold; such persons must obtain a Permanent Account Number and generate e way bills as required by the Central GST Rules.
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