Registration exemption for casual handicraft suppliers for specified inter State goods, subject to turnover threshold and compliance requirements. Notification exempts specified categories of casual taxable persons from registration for inter State supplies of prescribed handicraft and artisan products (listed with HSN codes) when produced predominantly by hand, subject to availing a referenced Integrated Tax notification and staying below the aggregate turnover threshold for registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.
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 handicraft suppliers for specified inter State goods, subject to turnover threshold and compliance requirements.
Notification exempts specified categories of casual taxable persons from registration for inter State supplies of prescribed handicraft and artisan products (listed with HSN codes) when produced predominantly by hand, subject to availing a referenced Integrated Tax notification and staying below the aggregate turnover threshold for registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.
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