Supersession of the notification of this department No. F.A.-3-62/2017/1/V(102), dated the 15th September, 2017. - F-A-3-62-2017-1-V-(99) - Madhya Pradesh SGST
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Registration exemption for inter State handicraft and artisan suppliers subject to turnover cap and PAN plus e way bill requirements. The notification exempts specified categories of casual taxable persons from registration for certain inter State supplies of handicraft goods and artisan products, subject to (a) falling within the listed product/HSN entries or being predominantly handcrafted, (b) availing the integrated tax notification benefit, and (c) the aggregate value of such supplies not exceeding the all India aggregate turnover threshold for mandatory registration; exempt persons must obtain a Permanent Account Number and generate an e way bill.
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 inter State handicraft and artisan suppliers subject to turnover cap and PAN plus e way bill requirements.
The notification exempts specified categories of casual taxable persons from registration for certain inter State supplies of handicraft goods and artisan products, subject to (a) falling within the listed product/HSN entries or being predominantly handcrafted, (b) availing the integrated tax notification benefit, and (c) the aggregate value of such supplies not exceeding the all India aggregate turnover threshold for mandatory registration; exempt persons must obtain a Permanent Account Number and generate an e way bill.
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