Exemption from obtaining registration by those casual taxable persons whose aggregate turnover is below the specified threshold limit and making inter-State taxable supplies of Handicraft goods - 56/2018 – State Tax - Sikkim SGST
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Exemption from registration for casual suppliers of handicraft goods making inter State supplies if turnover stays below registration threshold. Exemption from registration applies to specified casual taxable persons making inter State taxable supplies of listed handicraft goods (identified by description and HSN codes) produced predominantly by hand, provided they avail the corresponding integrated tax notification and their aggregate supplies, computed on an all India basis, do not exceed the turnover threshold requiring registration; 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.
Exemption from registration for casual suppliers of handicraft goods making inter State supplies if turnover stays below registration threshold.
Exemption from registration applies to specified casual taxable persons making inter State taxable supplies of listed handicraft goods (identified by description and HSN codes) produced predominantly by hand, provided they avail the corresponding integrated tax notification and their aggregate supplies, computed on an all India basis, do not exceed the turnover threshold requiring registration; exempt persons must obtain a Permanent Account Number and generate e way bills under the GST rules.
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