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Registration exemption for casual taxable persons supplying handicrafts or listed hand made products, subject to turnover and compliance. Specifies categories of casual taxable persons exempted from registration: (i) those making inter state supplies of handicraft goods as defined in the designated rate notification; or (ii) those making inter state supplies of the listed HSN coded products when produced predominantly by hand, provided they avail the corresponding integrated tax notification and their aggregate supplies on an all India basis do not exceed the statutory registration turnover threshold. Exempt persons must obtain a PAN and generate an e way bill under the Puducherry GST Rules.
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Provisions expressly mentioned in the judgment/order text.
Registration exemption for casual taxable persons supplying handicrafts or listed hand made products, subject to turnover and compliance.
Specifies categories of casual taxable persons exempted from registration: (i) those making inter state supplies of handicraft goods as defined in the designated rate notification; or (ii) those making inter state supplies of the listed HSN coded products when produced predominantly by hand, provided they avail the corresponding integrated tax notification and their aggregate supplies on an all India basis do not exceed the statutory registration turnover threshold. Exempt persons must obtain a PAN and generate an e way bill under the Puducherry GST Rules.
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