Registration exemption for casual suppliers of handicraft and artisan goods subject to turnover limit and PAN and e way bill requirements. The notification specifies categories of casual taxable persons exempted from registration for inter State supplies of defined handicraft and listed artisan products (with HSN codes) when predominantly hand made, subject to availing a specified central notification and to an aggregate turnover threshold; it supersedes an earlier state notification and requires such persons to obtain a Permanent Account Number and to generate an e way bill under rule 138.
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Provisions expressly mentioned in the judgment/order text.
Registration exemption for casual suppliers of handicraft and artisan goods subject to turnover limit and PAN and e way bill requirements.
The notification specifies categories of casual taxable persons exempted from registration for inter State supplies of defined handicraft and listed artisan products (with HSN codes) when predominantly hand made, subject to availing a specified central notification and to an aggregate turnover threshold; it supersedes an earlier state notification and requires such persons to obtain a Permanent Account Number and to generate an e way bill under rule 138.
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