Exemption for casual suppliers of handicraft and artisan goods from registration subject to turnover cap and e way bill. Exempts specified categories of casual taxable persons from registration where they make inter State supplies of defined handicraft and artisan products (identified by description and HSN codes) produced predominantly by hand, subject to the aggregate turnover threshold for registration; requires exempt persons to 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.
Exemption for casual suppliers of handicraft and artisan goods from registration subject to turnover cap and e way bill.
Exempts specified categories of casual taxable persons from registration where they make inter State supplies of defined handicraft and artisan products (identified by description and HSN codes) produced predominantly by hand, subject to the aggregate turnover threshold for registration; requires exempt persons to obtain a Permanent Account Number and generate an e way bill under rule 138.
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