Registration exemption for casual suppliers of handicraft goods when supplies meet specified HSN and turnover conditions, subject to PAN and e way bill rules. Notification exempts certain casual taxable persons making inter state supplies of handicraft goods from registration under the Andhra Pradesh GST Act when supplies fall within specified handicraft definitions or HSN coded products produced predominantly by hand; exemption is subject to conditions including conformity with the referenced central notification, an aggregate turnover cap computed on an all India basis, and requirements that exempt persons obtain a PAN and generate e way bills under rule 138 of the Andhra Pradesh GST Rules, 2017.
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 suppliers of handicraft goods when supplies meet specified HSN and turnover conditions, subject to PAN and e way bill rules.
Notification exempts certain casual taxable persons making inter state supplies of handicraft goods from registration under the Andhra Pradesh GST Act when supplies fall within specified handicraft definitions or HSN coded products produced predominantly by hand; exemption is subject to conditions including conformity with the referenced central notification, an aggregate turnover cap computed on an all India basis, and requirements that exempt persons obtain a PAN and generate e way bills under rule 138 of the Andhra Pradesh GST Rules, 2017.
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