Registration exemption for casual handicraft suppliers when inter State supplies meet specified product and turnover conditions. Exemption from mandatory registration is specified for certain categories of casual taxable persons making inter State supplies of designated handicraft goods or specified artisan products produced predominantly by hand, as listed by description and HSN codes. The exemption requires beneficiaries to avail the corresponding integrated tax notification benefit and keep aggregate supplies below the registration threshold computed on an all India basis. Exempt persons must obtain a Permanent Account Number and generate e way bills under the 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 handicraft suppliers when inter State supplies meet specified product and turnover conditions.
Exemption from mandatory registration is specified for certain categories of casual taxable persons making inter State supplies of designated handicraft goods or specified artisan products produced predominantly by hand, as listed by description and HSN codes. The exemption requires beneficiaries to avail the corresponding integrated tax notification benefit and keep aggregate supplies below the registration threshold computed on an all India basis. Exempt persons must obtain a Permanent Account Number and generate e way bills under the GST Rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
